%0 Journal Article
%T EXCISE TAX AS EXTERNAL VARIABLE (ON TABACCO PRODUCTS) AT STATE AND LOCAL COMMUNITIES IN BIH
%A Dinko Primorac
%A Domagoj Hru£¿ka
%J Zbornik Radova Ekonomskog Fakulteta u Isto£¿nom Sarajevu
%D 2012
%I Ekonomski fakultet u Isto?nom Sarajevu
%X The subject of this paper is themovement and accounting for excise tax as aseparate subsystem of sales tax, with an emphasison tobacco products. Since the excise tax ontobacco products is a specific category of excisableproducts, it is possible to fully distance it fromother products. Unlike other excise goods, excisetaxes on tobacco products can not be distinguishedby the criterion of luxury and by the criterion ofharm to health. This paper explains the reasons,effects and the basic characteristics of excise taxes,and full adjustment of the special tax. The aim ofthe research paper is to present and analyze thesystem of excise tax revenue in Bosnia andHerzegovina, with special reference to the excisetax on tobacco products. Furthermore the aim is toexplore how the excise tax system in Bosnia andHerzegovina functions and how the funds fromexcise taxes are collected, and where exactly theyare expended.
%K tax
%K excise tax
%K external variable
%K tax revenue
%K goverment expense
%U http://www.ekofis.org/images/dokumenti/Aktivnosti/zr2012/405-416%20-%20Domagoj%20Hruska,%20Dinko%20Primorac.pdf