The Special Excise Goods Logistics Processes

Abstract

Excise goods have been existing for a long time. Although what excise goods are has changed several times over the centuries, the excise tax paid according to the price of the goods remained the most important source of income of the state budget. Of course the fact that the payment of this tax is always tried to be avoided has not changed either over the centuries just to make the price of the goods more favorable and this way the better price makes an easier and bigger sale possible. In my article I would like to find out what excise goods are, and how they differ from the logistical process of non-excise goods. These products are present in trade as well, as elements of these processes. Their high value, on the other hand, requires a special treatment, which ensures the intactness of these products and the fact that with their purchase and consumption the state obtains incomes to enrich the state budget.