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Fiscal efficiency vs. the tax base of excise tax

Summary/Abstract: Excise tax is a single-phase indirect consumer tax of a selective type imposed on specific products. Among various groups of products that excise tax applies to, there are energy products, alcoholic beverages, tobacco products and electricity. The article is devoted to the issues of fiscal efficiency of excise tax. The purpose of the article is to analyze and assess fiscal efficiency excise tax in Poland, as well as to identify the relationship between the subject of taxation and the tax base and fiscal efficiency excise tax. The research covers the period from 2004 to 2013. The study enables to arrive at the conclusion that tax revenues of each group of the products have different importance for the structure of revenues from excise tax. The study reveals that out of the items subject to excise, energy products are the most fiscally efficient in Poland.

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