The European Union has a long experience in tobacco tax harmonization, which provides useful lessons learned. In the European Union, tobacco tax harmonization took place in stages, and currently all Member States have agreed upon definitions, tax base, and minimum excise duty rates for all product categories of manufactured tobacco. Tobacco tax harmonization pursues several different objectives, among which some might appear contradictory at first...
انظر المزيد
تفاصيل
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2017/4/25
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ورقة عمل
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114324
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1
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1
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2017/4/17
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Disclosed
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Tobacco taxation in the European Union : an overview
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excise duty