АКЦИЗИТЕ В ЕВРОПЕЙСКИЯ СЪЮЗ – ИЗТОЧНИК НА СРЕДСТВА ИЛИ СРЕДСТВО ЗА ЗАЩИТА // Excise taxes in the European Union as a source of funds or defense instrument

Мочил Антов
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Мочил Антов: Стопанска академия "Д.A. Ценова"

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, 36-47, vol. 2011, issue 1

Abstract:

The characteristic of the excise as a tax has been determined. Its role, functions and interconnection among them have been given. Methods of checking settlements of excise tax has been characterized.

В статията се определя характеристика на акциза как данок. Отбеляза си ролята, функциите и връзката между тях. Описаните методи на проверка за плащането на акциза.

Keywords: European Union; excise duty as a tax; characterization of excise; method of checking the calculations of excise duty; Европейски Съюз; акциза като данък; характеризиране на акциз; метод за проверка на изчисленията на акциз (search for similar items in EconPapers)
Date: 2015-07-08
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Persistent link: https://EconPapers.repec.org/RePEc:scn:000pbo:45127

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