ASPECTS CONCERNING THE EXCISE DUTIES IN ROMANIA FOLLOWING THE ACCESSION TO THE EUROPEAN UNION

2012

The study is divided in three parts. In introduction the notion of duty is presented as indirect taxes and their contribution to state budget. In the second part are shown the evolution of excise duties in Romania during 2007-2011, and a case study on the evolution of excise duty on coffee. The conclusion of this study shows that excise duties as indirect taxes are an important source of tax revenue to Romania`s state budget. Novelties of this study, they are embodied in showing the evolution of excise 2007-2011 in Romania, and a concrete case study in the same period for an excisable product.