Aspekty fiskalne zasady poboru akcyzy w kraju przeznaczenia
Fiscal Aspects of the Principle of Excise Duty Collection in the Country of Destination

Summary/Abstract: Purpose – The objective of this paper is to identify the elements of structure and the principles of collection of excise duty that are vital in terms of fiscal efficiency. Design/methodology/approach – Legal regulations analysis (economical), literature research (legal status as at April 30th, 2016) and empirical data analysis. Findings – Assessment of the influence of particular elements of the excise duty’s structure and the principles of collection, on fiscal effect. Originality/value – Identification of the relationship between single taxation principle and the country of destination taxation principle in the excise duty, and the excise duty’s fiscal efficiency, with reference to European and local regulations.

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