Excise duty

Excise duties are paid to the state by the taxpayers, i.e. authorised natural or legal persons, but are collected from the consumer. It is therefore a so-called indirect tax. It applies to alcoholic and tobacco products, fuel and mineral oils. This tax is a frequent item on the list of tax evasion attempts, because the sums involved are really high. For the final product, excise duty can increase the price by more than 50%.