An Analysis Concerning the Theoretical Grounds and Evolution of Excise Taxes
Excise taxes, one of the oldest tax forms in history, are selective taxes on certain goods and services. The absence of modern economic structures and tax administrations necessary for the implementation of general consumption taxes has caused taxes on expenditures be designed as selective taxes. Mo...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2021-05-01
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| Series: | Maliye Çalışmaları Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D600D1DCF0854403B23D3922B11E701A |
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