Suchergebnisse

In a small open economy composed of unionised international Cournot-Nash duopolies, a self-interested government has unilateral incentives to set higher specific domestic excise duties under the destination principle when the typical foreign firm is dominant and the import-competing sector is small. Excise taxes may emerge in political equilibrium when domestic firms and unions lobby for protection and the government is unable to use alternative protective policies because of international agreements. In so far as the government is prepared to exchange tax revenues for political contributions, under some conditions the excise tax rate will be higher than the one chosen without lobbying.

A letter from the Government of India, Dept. of Commerce and Industry, to the Secretary of State for India, dated Feb. 26th, 1914, with enclosures; a circular letter from R. E. Enthoven, Secretary to the Dept. of Commerce and Industry, to local governments, administrations, &c., and a despatch from the Secretary of State for India to the Governor-General of India in Council. ; Vol. 1 has cover title. ; Mode of access: Internet.

The European Union is the product of a unification process which is most highly advanced in the taxation area. The excise duties area represents a highly important element for the European taxation system because much of the competences are transferred at a European level. Moreover, the excise duties play an important role in the completion process of the single market, objective which was set by the White Paper of 1985. The aim of the present article is to prepare an assessment related to the functioning of the excise duties at the European level and to present the relationship between the European Union with the member states, including the possibility to complete the unification process of the single market. The foundation of the topic will be based on the European Union Court of Justice case law, as well as on the case law of the Romanian tax disputes courts of justice.

There are significant loses in tax revenues from illegal trade of such goods as cigarettes due to the fact they are taxed with a very high excise duty burden and therefore there is a very high level of smuggling and illegal trade in alll European Union member states. Increase in the excise duty followed by the price growth has created a fertile ground for expansion of cigarette smuggling on the eastern boarders of the European Union. The authors have designed a methodology how to estimate the excise duty gap on cigarettes. The objective of this article is to present on overview study of tax gap estimations, calculate the excsie duty gap on cigarettes in Latvia, discuss the best practice how to limit the tax gap and protect the legal market, as well as develop recommendations for improvement of tax administration. The problem of protecting the legal market by stoppage and reduction of cigarettes smuggling is on the agenda of the European Union.DOI: http://dx.doi.org/10.5755/j01.ee.29.4.20335

The aim of this research is to analyses the government challenge to simplify tobacco excise rate structure to minimize excise avoidance potentially performed by Cigarette Manufacture in Indonesia. Indonesia government manages to simplify the structure of tobacco excise rate from previously 12 layers into 5 layers as planned in 4 years roadmap (2018 - 2021). The aim of this initiative is to minimize excise avoidance practices, that is expected to optimize tobacco excise revenues. This policy involves various actors and gets the pros and cons of stakeholders. Basically, simplifying tobacco rate structure objective should be to discourage cigarettes consumption. This research is descriptive qualitative research, data was collected through desk study and field study through in-depth interview with key informants. The results showed that consumption control before and after the initiatives (regulated by 146 /PMK.10 /2017) did not show a positive trend. Meanwhile, there was an intervention from the tobacco industry on the process of policy formulation and the difficulty of getting agreement in the policy formulation process from related stakeholders. Finally, the initiative to further simplifying the layers has been decided to postpone in 2019.This research clearly shows that competition among stakeholders exists. The government even on the difficulty and dilemma situation to make policy decision on what priority it should undertake firstly.