New monograph of ICS scientist published

18.05.2016 / New publications

A new monograph by Head of "Fiscal strategy modeling” Laboratory Prof. Akif Musayev, Doctor of Economics, "Excise (Special ” has been released.
The monograph investigates the history of excise, specifics of selection of excisable goods, economic, environmental and security aspects of its importance, turnover excise tax (a special type of universal excise) and its distinction from other forms of universal excise, sales and value-added tax, the role of excise in the formation of budget revenue, also presenting a comparative analysis of forms of excise application,  discussing excise administration and control, as well as harmonization in excise taxation.
The monograph offers a specific approach to many element of excises and analyzes their significance and specifics in the tax system of Azerbaijan.