1. ECONOMIC IMPACTS OF THE EXCISE LEGISLATION ALIGNMENT OF THE REPUBLIC OF MACEDONIA AND THE EU DIRECTIVES.
- Author
-
ANGELOVA, Biljana, BOSKOVSKA, Diana, LOZANOSKA, Aleksandra, and DZAMBASKA, Elizabeta
- Subjects
EXCISE tax laws ,TAX laws ,EUROPEAN Union country economic integration ,FREE ports & zones ,MONETARY policy ,ECONOMIC policy ,ECONOMICS - Abstract
The creation of the European Union was led by the processes of economic integration, in which the European countries promote the economic cooperation, first, by sectorial liberalization of certain products and by establishment of free trade zones, up to the unification of the economic and monetary policies and the establishment of the economic and monetary union. The crucial factor on the road towards higher stages of economic integration, which have allowed building of a common economic policies and deepening the process of economic integration, was the establishment of a customs union. Due to the customs union the application of numerous economic policies, including the excise policy, was made possible, thus creating equal economic conditions for all European business organizations of the single market. In this context, and in order to establish the expected effects of Macedonia's membership in the EU in terms of changes in the excise system, this paper studies the forms of economic integration and economic benefits of their creation, the excise system and excise policy the EU, as well as the expected effects of the adjustment of the excise system of the Republic of Macedonia with EU directives. [ABSTRACT FROM AUTHOR]
- Published
- 2015