The basics of building excise taxes on certain types of goods

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This article examines the problem of constructing excise taxes on certain types of goods, the causes of this problem, aspects and its impact on the state and society. Due to the fact that the excise tax is one of the fundamental taxes for the revenue side of the budget, the problems arising and still existing in its construction remain relevant to this topic.

Excise taxes, construction of excise taxes, tax system, excisable goods

Короткий адрес: https://sciup.org/170188168

IDR: 170188168   |   DOI: 10.24411/2500-1000-2021-1092

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