Excise tax and economic effects

Instead of taken nor taken from the production and/or not taken from the various stagesof production and/not taken from the various stages of production in general, but taken the taxfrom the goods and services indicating one by one that is mentioning excise tax.The excise tax taken during the economic periods production and delivery stages and/or indicating only one of them?s goods and service taken. Execise tax, applying to specificgroups and within the economy of the contry?s produced value, and some of the importedgoods and services concerning the excise tax?s subject.When visualizing the world in general, In beside of consumption tax relating excise taxin one relation is collecting income and another relation due to indicating the angel of theconsumer?s expenditure shape becoming very importend and this kind of taxes indicatingthatwhithin the aggregate tax revenue has an important place visualizes.Excise tax tax thatreceiving from the specific goods and services, regarding to its subject differentiating fromcountry by country.The subject of the tax is regarding to luxury and the habitual goods andcovering the goods that has high consumption.At our country afterthe 1980 year has been some radical correction to bring someeasiness to sample on the tax system. During 1985 year having some reform of consumingtaxes imposing the VAT application, to join the harmony of the EC member countries, appliedthe excise tax legisition.By this application theory of excise tax in our country and the ECcountries become in relation, in beside to that analysed the excise tax?s economical, social andfinancial subject.Keywords: Excise tax, Tax Harmonization, European Union, VAT, Tax İncidence