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Elements of comparative law on excise duty

Marius Eugen Radu ()
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Marius Eugen Radu: Faculty of Judicial and Administrative Sciences, "Dimitrie Cantemir" Christian University

Social-Economic Debates, 2016, vol. 5, issue 1, 30-35

Abstract: Originally established financial purposes, namely serving the objective of procuring financial resources available to the authorities in recent decades, excise duties were given and the significance of financial levers which influenced phenomena with negative externalities in the economy and society. Thus, excise duties were imposed to limit or combat harmful effects resulting from pollution or consumption of goods harmful to health. It is almost universal practice excise duty on petroleum products, alcoholic beverages, tobacco or tobacco products.

Keywords: Excise; taxes; fiscal policy; European Union; globalization (search for similar items in EconPapers)
JEL-codes: K22 (search for similar items in EconPapers)
Date: 2016
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