EXCISE TAX AS EXTERNAL VARIABLE (ON TABACCO PRODUCTS) AT STATE AND LOCAL COMMUNITIES IN BIH

The subject of this paper is themovement and accounting for excise tax as aseparate subsystem of sales tax, with an emphasison tobacco products. Since the excise tax ontobacco products is a specific category of excisableproducts, it is possible to fully distance it fromother products. Unlike other e...

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Bibliographic Details
Main Authors: Dinko Primorac, Domagoj Hruška
Format: Article
Language:English
Published: Pale University of East Sarajevo 2012-01-01
Series:Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu
Subjects:
Online Access:http://www.ekofis.org/images/dokumenti/Aktivnosti/zr2012/405-416%20-%20Domagoj%20Hruska,%20Dinko%20Primorac.pdf