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dc.contributor.authorDimitrova, Teodora
dc.date.accessioned2016-05-19T05:46:32Z
dc.date.available2016-05-19T05:46:32Z
dc.date.issued2014
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/1562
dc.description.abstractExcise duty, being a form of indirect tax revenue, is one of the significant fiscal policy tools of the state. In this context, issues related to the excise policy pursued in Bulgaria remain relevant and are of special interest to the EU, legislative and executive authorities, financial administration, taxpayers and consumers of excisable goods. The study analyses the national dimensions of excise policy, the harmonisation of Bulgarian excise duty taxation with that of the EU, the practice of excise duty taxation in EU member states and the specifics of Bulgarian practice in the field of excise duties. The aim is to point out similarities, principal differences and challenges as well as to make decisions regarding public sector efficiency.bg_BG
dc.language.isoenbg_BG
dc.publisherАИ "Ценов"bg_BG
dc.relation.ispartofseries4;7
dc.subjectexcise dutybg_BG
dc.subjectexcise policybg_BG
dc.subjectharmonisationbg_BG
dc.subjectrevenue from excise dutiesbg_BG
dc.subjectexcisable goodsbg_BG
dc.titleDIMENSIONS OF EXCISE POLICY IN BULGARIAbg_BG
dc.typeArticlebg_BG


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