文章基本信息

标题：ECONOMIC RESEARCH OF EXCISE DUTY
本地全文：下载
作者：Iveta Mietule ; Lāsma Šmukša
期刊名称：Periodyk Naukowy Akademii Polonijnej
印刷版ISSN：1895-9911
电子版ISSN：2543-8204
出版年度：2016
卷号：18
期号：3
页码：28-35
DOI：10.23856/1803
出版社："Educator" Publishing House of Polonia University
摘要：Comparative study of the excise duty (tax) as a fiscal policy instrument and as an item of budget revenue is presented in the article. Excise duty revenues in Latvia are explored in-depth; correlation between the excise duty revenue and specific macroeconomic indicators is assessed. Furthermore, the main taxation tendencies - considering excise duty as an important source of financial resources revenue of the national tax system, an indicator of people living standards, and an important instrument defining price and demand for excise goods - are reviewed in the article.
其他摘要：Comparative study of the excise duty (tax) as a fiscal policy instrument and as an item of budget revenue is presented in the article. Excise duty revenues in Latvia are explored in-depth; correlation between the excise duty revenue and specific macroeconomic indicators is assessed. Furthermore, the main taxation tendencies - considering excise duty as an important source of financial resources revenue of the national tax system, an indicator of people living standards, and an important instrument defining price and demand for excise goods - are reviewed in the article.
关键词：excise duty; excise goods; budget; revenues.
其他关键词：excise duty;excise goods;budget;revenues