Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on tobacco products

Ramboll

No 48, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The study was carried out in 2013 and 2014; it aims at evaluating the current EU legislation imposing excise duties on tobacco products (Council Directive 2011/64/EU). Its objective is to provide the Commission with the economic information to adopt a policy and assess the likely impact of this future policy for revising Directive 2011/64/EU between 2014 and 2016.

Keywords: European Union; excise; administrative costs; compliance; tobacco (search for similar items in EconPapers)
Pages: 241 pages
Date: 2014-06
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Citations: View citations in EconPapers (1)

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