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Excise Control over the Tax Base for Excise Duty Taxation on Alcohol

Author

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  • Yonko Yotov

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

Тhe correct determination of the tax base for taxation with excise duty is essential for the right calculation of the amount of excise obligation both for taxpayers and their customers as well as for its revenue control authority in Bulgaria – the Customs Agency. The article examines the legal framework of the excise tax base in Bulgaria on ethyl alcohol – spirit, distillates and spirit beverages, focusing on the determination and control of the quantity of product as its component. It presents the results of a study on the current normativepractical status as well as the possibilities for its improvement. The defended thesis is that the excise legislation has weaknesses, and excise control on alcohol should be improved.

Suggested Citation

  • Yonko Yotov, 2024. "Excise Control over the Tax Base for Excise Duty Taxation on Alcohol," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 62-81, September.
    • Handle: RePEc:nwe:iisabg:y:2024:i:3:p:62-81
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    More about this item

    Keywords

    excise tax base; excise duty on alcohol; excise control; excise; Bulgarian customs;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy

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