Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union
[Zdaňování cigaret v České republice v kontextu harmonizace sazeb daného akcízu v Evropské unii]
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DOI: 10.18267/j.cfuc.51
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References listed on IDEAS
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- Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521397421, January.
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More about this item
Keywords
Harmonization; Excise duty; Cigarettes; Czech Republic; Harmonizace; Akcíz; Cigarety; Česká republika;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
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