Excise duties in Europe: alignment and differences

Nikolay Galabov

Economic Thought journal, 2015, issue 4, 23-47

Abstract: The issue of harmonization and diversity of tax rates for basic excise goods among the EU member states, associated with the establishment of the single market of the Community, has been studied on the background of a brief outline of the characteristic features of the modern EU excise duties and excise system. The differences in the size and structure of the proceeds are also discussed.A special attention is paid to the countries of Eastern Europe - current and future EU members and their problems. The topics of the excise system and excise policy of Bulgaria are presented in details. Finally,specific conclusions and some recommendations are made in this article.

JEL-codes: F36 H25 (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://etj.iki.bas.bg/storage/app/uploads/public/ ... 1bc97cc811428847.pdf
Fee access (Bulgarian)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bas:econth:y:2015:i:4:p:23-47

Access Statistics for this article

More articles in Economic Thought journal from Bulgarian Academy of Sciences - Economic Research Institute Contact information at EDIRC.
Bibliographic data for series maintained by Diana Dimitrova ().