PROCEDURE FOR CALCULATING AND TRANSFERRING EXCISE TAX TO THE BUDGET
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Abstract
The article provides a scientific analysis of the calculation and budget remittance procedure of excise tax. The study covers the fiscal and regulatory functions of excise taxes, determination of the tax base, calculation methodologies, and mechanisms for timely transfer of payments to the state budget. Existing challenges and methods to address them are also examined. The results demonstrate the significant role of excise taxes in ensuring fiscal stability and socio-economic development.
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References
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