Full Lenght Article
Impact of Taxation of Excisive Goods on the State Budget

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Open Access

Abstract

The article highlights the features of taxation of excisable goods. The specifics of taxation and factors influencing excise taxation on import/export of tobacco and alcohol products are considered. The article also, based on practical materials, analyzes the dynamics of excise rates, highlights the role of excise revenues in budget revenues at all levels.

Keywords

alcoholic products
excisable goods
tax rate
excise tax
taxation
excise rate
tobacco products
pandemic

Declarations

Conflict of Interest Statement

The author (s) declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

References

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Bibliographic Information

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  • Submitted
    19 July 2022
  • Revised
    19 July 2022
  • Published
    18 July 2022