ACTUALITY AND PERSPECTIVES IN EXCISE DUTIES FIELD
ACTUALITY AND PERSPECTIVES IN EXCISE DUTIES FIELD

Summary/Abstract: At the European Union level, a great importance is given to the indirect taxes harmonization, especially regarding the excises duties and added value tax. These changes occurred in the Romanian fiscal system, once the state adhered to the European Union space. The harmonization process is not a simple aligning of trim taxes issue, but has much boarder implications. To this respect, the paper tries to point out not only the excise duties harmonization process steps, but underline its outcome.

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