Taxes are a major source of revenue budgets of all levels and effective government regulation of social and economic relations.
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Excise tax is one of the oldest forms of indirect taxes. Understand that excise taxation is a regulatory function and to discourage the consumption of socially harmful products. Currently, the Russian Federation of goods subject to excise a particularly high profitability. Therefore excise valid.
The purpose of the course work is to excise as a form of indirect taxes, its features; Payment of Excise; Features calculating excise.
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