FUNCTIONS OF EXCISE TAX
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 46, Issue 1
Abstract
In this article the author reveals the contens of the main functions of the excise tax, such as fiscal, regulatory and distri- bution functions. The author examines the specific regulatory and distribution functions. The author examines the specific regulatory orientation of excise tax that currently appears in imposing of the main functions of the excise tax, the author reveals its multifaceted nature not only as a way to fill the budget but the funds in society.
Authors and Affiliations
М. Д. Казацька
Keywords
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