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Akademický článek

The Alcohol Reform as Described in «Ekonomicheskii Zhurnal» during the Second Half of the 19th Century

Autor: M. I. Dolakova

Publikováno v: Ученые записки Казанского университета: Серия Гуманитарные науки, Vol 166, Iss 2, Pp 126-137 (2024)

This article provides an overview of the alcohol reform in the Russian Empire during the second half of the 19th century based on the key publications in «Ekonomicheskii Zhurnal» (‘Economic Journal’). Crop distillation on preferential terms is

Externí odkaz: https://doaj.org/article/94aeb6676365405caa21c6760d540831

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Akademický článek

Sugar-Sweetened Beverage Tax: A Crucial Component of a Multisectoral Approach to Combating Non-Communicable Diseases in Nigeria

Autor: Omotayo Francis Fagbule, Joy Oyinmiebi Amafah, Abayomi Tajudeen Sarumi, Opeyemi Omotola Ibitoye, Philip Ebuata Jakpor, Akinbode Mathew Oluwafemi

Publikováno v: Nigerian Journal of Medicine, Vol 32, Iss 5, Pp 461-466 (2024)

There has been a significant increase in the burden of noncommunicable diseases (NCDs) in Nigeria in the last few decades. These diseases, such as diabetes and cardiovascular diseases, have become a major public health concern, contributing significa

Externí odkaz: https://doaj.org/article/1d8e6b88450c4c64a941facd17d62ca7

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Akademický článek

The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

Autor: Julius Opiso, Stephen Korutaro Nkundabanyanga, Sulait Tumwine, Twaha Kigongo Kaawaase, Livingstone Senyonga, Simon Echegu

Publikováno v: Cogent Business & Management, Vol 10, Iss 3 (2023)

AbstractThis paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty using a sample of 52 petroleum importing companies in Uganda for the period 2022. Ordered probit regressions were used in the a

Externí odkaz: https://doaj.org/article/4136c11887bf4653826fc2e2b8e242a2

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Akademický článek

Luka podatkowa w podatku akcyzowym od wyrobów tytoniowych w Polsce w 2019 roku / The tax gap in the excise duty on tobacco products in Poland in 2019

Autor: Piwowarski, Radosław

Publikováno v: Studia Prawno-Ekonomiczne / Studies in Law and Economics. (124):169-181

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1095518

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Akademický článek

Operations with Excise Goods, Sanctions Vs. Misdemeanors

Autor: Boiţă Marius, Dumiter Florin Cornel, Ajtay Eduard, Milutin Ionela Mihaela

Publikováno v: Journal of Legal Studies, Vol 30, Iss 44, Pp 1-12 (2022)

The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevan

Externí odkaz: https://doaj.org/article/1f7684d0731f4d4db0dec904b96e4fe1

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Akademický článek

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