Акцизите в Eвропа: различия и хармонизация
Excise duties in Europe: alignment and differences

Summary/Abstract: The issue of harmonization and diversity of tax rates for basic excise goods among the EU member states, associated with the establishment of the single market of the Community, has been studied on the background of a brief outline of the characteristic features of the modern EU excise duties and excise system. The differences in the size and structure of the proceeds are also discussed.A special attention is paid to the countries of Eastern Europe - current and future EU members and their problems. The topics of the excise system and excise policy of Bulgaria are presented in details. Finally,specific conclusions and some recommendations are made in this article.

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