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Законодательное регулирование акцизного налогообложения: практика иностранных государств

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2009 Russian Publisher:Издательский дом Юр-ВАКJournal:Бизнес в законе. Экономико-юридический журнал (issn: 1816-921X, eissn: 2310-7030, Copyright policy )

Законодательное регулирование акцизного налогообложения: практика иностранных государств

Abstract

Основная цель данной статьи обратить внимание ученых, законодателей и других к важности проблем правового регулирования акцизного налогообложения в России и иностранных государствах. Российское законодательство об акцизах неразвито, поэтому было бы полезным проанализировать практику иностранных государств. В статье также уделяется внимание акцизному налогообложению во внешнеэкономических связях.

Keywords

ОБЯЗАННОСТЬ ПО УПЛАТЕ АКЦИЗОВ,АКЦИЗНЫЙ НАЛОГ,ВЗЫСКАНИЕ АКЦИЗОВ,АКЦИЗНОЕ НАЛОГООБЛОЖЕНИЕ ВО ВНЕШНЕЭКОНОМИЧЕСКИХ СВЯЗЯХ,ДОХОДНЫЕ ПОШЛИНЫ,ЗАЩИТНЫЕ ПОШЛИНЫ

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze