WAEC - Economics (2012 - No. 43)
An excise tax is imposed on goods
smuggled into the country
manufactured locally
imported into the coutry
seized by custom officials
설명
Excise taxes are internal taxes that are levied on the sale of specific goods and services, such as alcohol, fuel and tobacco. These goods are goods that are manufactured in the country. It is an indirect tax that is not paid by the customers directly instead, the excise tax is imposed on the supplier or the producer, who then includes it in the product price