Volume : III, Issue : X, October - 2013

Advantages of Excise Duty Management from Albanian General Directorate of Customs

Ylber Karanxha

Abstract :

Considering the importance the Excise Duty incomes have in the government budget and for a better management of it, Albanian Customs administration, like many other homologue Administrations of EU and Balkan countries, commencing from the 1st of October 2012 has been managing the Excise Duty, except imports and local production of products where Excise Duty is applied to. Considering that customs administration is one of the most computerized administrations in Albania and with the legislation adapted to the EU one, shall have advantages in management of such Duty compared to the Tax Office Administration that administered the Duty until it passed under the management of Customs Services. Advantages in managing such Duty from the Customs Administration shall lead to not only the income increase from Excise Duty, but also will facilitate Excise Duty operators for the fact that Excise Duty of the product shall be carried out at the moment its launching easily–contributed in the economic growth of the country

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Ylber Karanxha / Advantages of Excise Duty Management from Albanian General Directorate of Customs / Indian Journal of Applied Research, Vol.3, Issue.10 October 2013

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