DIMENSIONS OF EXCISE POLICY IN BULGARIA

Authors

Keywords
: excise duty, excise policy, harmonisation, revenue from excise duties, excisable goods.

Abstract
Excise duty, being a form of indirect tax revenue, is one of the significant fiscal policy tools of the state. In this context, issues related to the excise policy pursued in Bulgaria remain relevant and are of special interest to the EU, legislative and executive authorities, financial administration, taxpayers and consumers of excisable goods. The study analyses the national dimensions of excise policy, the harmonisation of Bulgarian excise duty taxation with that of the EU, the practice of excise duty taxation in EU member states and the specifics of Bulgarian practice in the field of excise duties. The aim is to point out similarities, principal differences and challenges as well as to make decisions regarding public sector efficiency.

JEL: G28
Pages: 28

To view the full text of the article click on the relevant button below.

More titles

  • A CREATIVE APPROACH TO CONCEPTUALIZING AND INTEGRATING TOURIST PRODUCTS/BRANDS

    The scope of this paper is to approach creativity in conceptualization, designing and marketing of tourist products. Special attention is paid to the relation “Tourist potential of a region – tourist attractors – tourist products/brands – tourist products/brands marketing”. Consequently, we have presented certain models of a creative process, ...

  • THE GLOBAL FINANCIAL CRISIS IN EUROPE: TRANSMISSION, EVOLUTION AND IMPACT ON THE BANKING SECTOR

    The global financial crisis of 2007, in its nature and depth, is one of the most serious challenges to the contemporary economy in the last century after the Great Depression of 1929. The fact that seven years after the occurrence of the first interference the economy has not fully recovered, is evidence of its extraordinary strength and negative ...

  • CO-ACTIVITY THROUGH THE PRISM OF SOCIAL ACTIVITY, BEHAVIOURAL INDEFINITENESS AND MANAGERIAL INSIGHT

    This article looks at the relationship between success, the role of personal and professional quality and the group, on the one hand, and the significance of a co-activity environment on the other. The final result, which in practice is the achieved objective, is heavily dependent on the components of a co-activity system. Furthermore, even if a ...