Trend, Development, Role and Importance of Excise Duties in the EU

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F23%3A10253433" target="_blank" >RIV/61989100:27510/23:10253433 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

Trend, Development, Role and Importance of Excise Duties in the EU

Original language description

The monograph &quot;Trend, Development, Role and Importance of Excise Duties in the EU&quot; deals with excise duties (ED), which due to their nature are among the most harmonized taxes within the European Union. The certain differences (especially excise duties rates above the given minimum values) remain within the competence of the individual national governments of the European Union Member Countries. The publication is divided into five chapters and follows a theoretical-application line. The first chapter classifies excise duties into the tax system, defines its place in a market economy and includes ED into various tax classifications in terms of various criteria. The second chapter thoroughly introduces the ED as indirect taxes from consumption, points to their mechanism, principles and characteristics. The main and the largest part of the book - the third chapter - traces the development of excise duties in the countries of the current European Union. The chapter illustrates the development of ED coordination also on the key directives in the field of ED. The fourth chapter consists of a detailed description of ED in the Czech Republic according to the current legislation (October, 2023). The fifth chapter is a case study, which presents the original research by the authors dealing with the influence of some ED institutes, especially the tax burden on fuels in the conditions of the Czech Republic. Each chapter ends with a summary of the results of the description and further investigation in the text chapters.

Czech name

—

Czech description

—

Type

B - Specialist book

CEP classification

—

OECD FORD branch

50206 - Finance

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

ISBN

978-80-7623-117-7

Number of pages

130

Publisher name

Akademické nakladatelství CERM

Place of publication

Brno

UT code for WoS book

—