Акцизите в Европа: различия и хармонизация

Abstract

Against the background of brief characteristics of the essential features of the modern excise duties and the EU excise system, the problem of the differences and harmonisation of the main excise goods between the individual member states in terms of tax amounts is examined as part of the construction of the single internal market of the Union. The differences in the amount and structure of their revenues are also presented. Particular attention is paid to the countries of Eastern Europe, current and future members, and their problems. On this basis, the issues of the excise system and excise policy in Bulgaria are outlined in comparative detail. Some specific conclusions and recommendations are drawn.