Analysis of excise duties at European level Cover Image

Analiza privind accizele la nivel european
Analysis of excise duties at European level

Author(s): Cezarina-Isabella Cocean, Mirela-Violeta Dănăilă
Subject(s): Economy, Supranational / Global Economy, Business Economy / Management, Public Finances, Socio-Economic Research
Published by: EDITURA ASE
Keywords: excise; tobacco; alcohol; energy; consumption; income;

Summary/Abstract: Taxation, whether direct or indirect, has repercussions on the citizens well-being. It can even be noticed that in the case of products, the level of excise duties influences the consumed quantity. This paper complements the studies conducted by other researchers on the subject of excisable products. With this in mind, we set out to analyze the evolution of excise duties at the level of the European Union member states, thus making a comparison of the performance of these countries.

  • Issue Year: 2019
  • Issue No: 8
  • Page Range: 304-322
  • Page Count: 19
  • Language: Romanian