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1. a tax on goods, such as spirits, produced for the home market
2. a tax paid for a licence to carry out various trades, sports, etc.
3. Brit that section of the government service responsible for the collection of excise, now the Board of Customs and Excise
Collins Discovery Encyclopedia, 1st edition © HarperCollins Publishers 2005
The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.



one of the forms of indirect taxation, primarily on objects of mass consumption (such as salt, sugar, and matches), and also on municipal, transportation, and other widely used services. Excise tax is included in the price of goods or as a tariff on services; thus, it is, in effect, shifted to the consumers, mainly workers. In prerevolutionary Russia, excise taxes, along with the spirits monopoly, produced 47.5 percent of the total income of the budget in 1904. Excise taxes are an important source of revenue for the state budgets of contemporary capitalist countries. In England and the USA, for example, from 1929 to 1958 excise taxes yielded between 14 and 30 percent of all tax receipts. In the USA, the total excise collections grew from $.5 to $12.4 billion per year over the period 1928–59. The excise tax on many goods is as high as half or even two-thirds of their price.

In the USSR the excise system was abolished by the tax reform of 1930; in other socialist countries it was abolished by the tax reforms of 1948–49.

The Great Soviet Encyclopedia, 3rd Edition (1970-1979). © 2010 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
Lambino said inflation, which hit a record-high 6.7 percent in September, would remain high even if the excise taxes are suspended.
So that's why the economic development cluster prioritized immediate actions to bring down the prices of food by increasing supply." Lambino said the government would not be able to collect P40 billion in 2019 if the next tranche of increase in fuel excise taxes is suspended.
dollar led to an increase in prices for imported alcohol and tobacco products, as well as to a reduction in excise tax rates in manat.
Earlier, the head of the State Customs Committee, Aydin Aliyev, noted that an increase of excise tax rates on import of tobacco and alcohol products in Azerbaijan will not lead to a strong rise in prices.
"When raising excise tax rates, we carefully analyze the situation.
It was expected that the change in excise tax rates will lead to the increase in prices for cigarettes with ashareof 1.92 percent incountry's total import.
All EU member states charge excise on alcohol beverages, products of tobacco and energy products (fossil fuels and electricity).