Accounting account account assessment
Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of c...
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| Format: | Article |
| Language: | English |
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Center for Economic and Financial Research, Belgrade
2018-01-01
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| Series: | Oditor |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2018/2217-401X1801130L.pdf |