文章基本信息

标题：THE PLACE AND ROLE OF THE EXCISES IN CONTEMPORARY TAX SYSTEMS
其他标题：MESTO I ULOGA AKCIZA U SAVREMENIM PORESKIM SISTEMIMA
本地全文：下载
作者：Aleksandar Stojković
期刊名称：BizInfo
印刷版ISSN：2217-2769
电子版ISSN：2406-2324
出版年度：2014
卷号：5
期号：1
页码：1-18
语种：English
出版社：Business School of Applied Studies in Blace
摘要：Excise taxes (Excise) are a special form of sales tax,and one of the oldest forms of taxation.Excise taxed products are with inelastic demand,and taxpayers are manufacturers and importers.The tax base is determined by a measurement unit (kg,liters,etc.),and amounts in absolute values (eg 33 dinars on 1 pack of cigarettes).They represent a very generous fiscal revenue.On the price of the product excise tax is added,and then on the aggregate amount VAT is calculated also.As indicated in the title,in this paper we analyze the position and role of excises in modern tax systems.
其他摘要：Akcize (Trošarine) su poseban oblik poreza na promet i jedan od najstarijih poreskih oblika.Akcizama se oporezuju proizvodi sa neelastičnom tražnjom,a poreski obveznici su proizvođači i uvoznici.Poreska osnovica je određena mernom jedinicom (kg,litar i sl.),a iznosi su u apsolutnim vrednostima (npr.33 din na 1 paklu cigareta).Predstavljaju veoma izdašan fiskalni prihod.Na cenu proizvoda dodaje se iznos akcize,a onda se na taj zbirni iznos obračunava još PDV.Kao što je u naslovu naznačeno,u radu analiziramo mesto i ulogu akciza u savremenim poreskim sistemima.
关键词：The indirect tax forms;excises;tax systems
其他关键词：posredni poreski oblici;akcize;poreski sistem