ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

PROBLEMS OF VIOLATION OF LAW “ON EXCISES IN THE REPUBLIC OF ALBANIA” IN COMMERCIAL UNITS AND THE FINAL CONSUMER AND IMPACT OF COVID 19

Journal: International Journal of Management (IJM) (Vol.12, No. 3)

Publication Date:

Authors : ;

Page : 679-690

Keywords : excise; fiscal stamps; state budget; custom warehouse; differentiated excise;

Source : Downloadexternal Find it from : Google Scholarexternal

Abstract

The excise tax is one of the taxes with the most significant impact on the state budget as the collected revenues are among the highest and, at the same time, leave more room for evasion. This study's main objective is the possible violation committed by commercial units with the activity of import or production of excisable goods in violation of Law 61/2012 “On excise in the Republic of Albania”. (1) Numerous problems have led to income einstability, which has led to an increase in the commercial units' controls and increased penalties for abusers of the law. Among the many violations encountered in Excise are lack of fiscal stamps or falsification, movements of goods not authorized by customs warehouses, the contraband of excise goods, and illegal production of handicrafts. The damages caused to the state budget capture high values and led to the deprivation of liberty for the responsible person

Last modified: 2021-04-07 16:28:21