期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2014
卷号：1
页码：157-163
语种：English
出版社：Universitaria Craiova
摘要：Special taxes on consumption is one of the oldest forms of taxation.The preference has been linked to their use for the collection facilities.Long established as fixed amounts per unit ,they were easier to control especially for products such as oil ,where production and distribution is highly concentrated or products subject to a monopoly ,as if tobacco ( in France) or alcohol ( in some Nordic countries ).Despite a strong tendency to focus on the three products (alcohol,tobacco and hydrocarbons) were maintained in many countries specific taxes considered obsolete.It is considered legitimate overcharge abuse alcohol and tobacco consumption because directly affects not only the health of the consumer but also those around you and involve significant expenditures from the budget to finance the costs of combating the effects of this large consumption,more than the proceeds realized by excising these products.
关键词：consumption taxes;excise revenue;tobacco excise;the excise duty on alcoholic beverages
