Oditor, Vol. IV, No. 01/2018

Bojan Lukić[1]

Date received: 24.06.2017.
Date accepted: 11.07.2017.

UDK: 657.92:336.226.333(497.11)


Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din). Are very abundant fiscal revenue in the Republic of Serbia. At the price of a product is added to the amount of excise tax, and then the total amount of the calculated tax. The paper presents the current development of the excise tax in history, then taxpayers, the types of products that are taxed, the tax liability, excise taxes on products that are taxed and at the end of a way of calculating the tax liability.

Keywords: tax forms, excises, Republic of Serbia

[1Bojan Lukić, Serbian Military, Ground Army, 062/835-31-01, e-mail: lukicbojan1907@gmail.com