Excise Tax Fiscal Efficiency as a Component of Optimizing the Indirect Taxation System
The excise taxes contain a hidden reserve for raising funds for the state budget. Therefore, in the case of ensuring their high fiscal efficiency, they can serve as a significant resource for filling the revenue side of the country's budget. The purpose of the article is to analyze the dynamics...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | deu |
| Published: |
Institute of Accounting and Finance
2020-12-01
|
| Series: | Облік і фінанси |
| Subjects: | |
| Online Access: | http://www.afj.org.ua/pdf/795-fiskalna-efektivnist-akciznogo-podatku-yak-skladova-optimizacii-sistemi-nepryamogo-opodatkuvannya.pdf |