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Articolul urmator |
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Ultima descărcare din IBN: 2024-06-14 11:46 |
Căutarea după subiecte similare conform CZU |
339.543:336.226.331 (1) |
Foreign trade. External trade. International trade (389) |
Public revenue (485) |
SM ISO690:2012 ROTARU, Marina. Practici internaționale privind utilizarea timbrelor de acciz și trasabilitatea mărfurilor accizate. In: Simpozion ştiinţific al tinerilor cercetători , Ed. 21, 7-8 aprilie 2023, Chişinău. Chişinău Republica Moldova: "Print-Caro" SRL, 2023, Ediţia 21, Vol.4, pp. 103-111. ISBN 978-9975-180-08-5. DOI: https://doi.org/10.53486/sstc.v4.10 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Simpozion ştiinţific al tinerilor cercetători Ediţia 21, Vol.4, 2023 |
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Simpozionul "Simpozion ştiinţific al tinerilor cercetători" 21, Chişinău, Moldova, 7-8 aprilie 2023 | ||||||
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DOI:https://doi.org/10.53486/sstc.v4.10 | ||||||
CZU: 339.543:336.226.331 | ||||||
JEL: H25, H29 | ||||||
Pag. 103-111 | ||||||
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Rezumat | ||||||
In recent years, the focus on excise duties has increased, as governments seek ways to increase tax revenue and control the consumption of products deemed unhealthy or polluting. Thus, studying excise taxes can help understand how special taxes can be used to achieve economic and social objectives, as well as develop more efficient and equitable fiscal policies. Subsequently, analyzing the elements of excise taxation leads to an understanding of how this state tax is applied, making it easier for taxpayers to access this information, which is of major importance for producers and users of excisable goods. Excise stamps are a type of security label that is applied to certain goods to indicate that the required excise duty has been paid. Excisable goods are subject to excise taxes, which are taxes imposed on specific goods such as alcohol, tobacco, and fuel. Another important aspect of tax management and consumer protection is the traceability of excisable goods, which ensures compliance with tax regulations and prevents tax fraud and evasion. In this context, it is relevant to analyze international practices regarding excise stamps and excisable goods, which vary greatly depending on the country and the type of goods in question. Therefore, in order to investigate international practices, specific analysis and synthesis methods and techniques were used, including observation and comparison. |
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Cuvinte-cheie excise duty, excise stamps, excise goods, traceability, international practices |
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