We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Excise tax reforms across ASEAN since the start of its Economic Community.
- Authors
Preece, Rob
- Abstract
In the lead up to the commencement of the ASEAN Economic Community (AEC), Preece (2018) highlighted a number of significant differences in the excise tax policies of the 10 ASEAN member countries,1 and the potential impacts of these as well as proposing mechanisms to better coordinate excise tax policies. With the AEC entering its fourth year, the author has reviewed all changes to excise tax policies across the region to determine what the priorities for member countries are, and how these priorities are addressed, and whether these reforms are better aligning excise policy across ASEAN.
- Subjects
EXCISE tax laws; ASEAN; EXCISE tax; INTERNAL revenue; FISCAL policy; GOVERNMENT policy
- Publication
World Customs Journal, 2019, Vol 13, Issue 1, p3
- ISSN
1834-6707
- Publication type
Article