Development of excise rates criteria in the European Union and its member states fulfilment
European Union regulates member states market to secure free trade. This obtains also in case of excise imposed on cigarettes, which is a composite tax. It is possible to fulfil not only fiscal function but also other aims of member states tax policies by imposing of cigarette excise. It is not easy...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2009-01-01
|
| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/57/6/0065/ |