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The article comprehensively evaluates the features of the application of excise tax in Azerbaijan, offering insights into its historical context and evolution.It highlights the diverse range of goods subject to excise tax, noting changes over time to align with economic shifts and international standards.The examination of excise tax rates reveals a strategic approach influenced by factors such as inflation and public health considerations, with a benchmark against global practices.The collection and administration of excise tax involve mechanisms monitored by the State Customs Committee and other authorities, facing challenges such as illicit trade and resource limitations.Moving to the impact on the economy and society, the article discusses excise tax's role in revenue generation, influencing consumer behavior, and affecting businesses, especially in targeted industries.Challenges in enforcement and compliance are acknowledged, prompting a call to action for stakeholders to contribute to ongoing discussions for refining excise tax policies.In conclusion, the article emphasizes the dynamic nature of excise tax in Azerbaijan, highlighting the importance of continuous evaluation and collaborative efforts for the tax system to align with evolving economic and societal needs.
Buyuker et al. (Mon,) studied this question.