Abstract
Excise taxation is an essential component of modern fiscal systems, playing a significant role in revenue generation, market regulation, and social welfare improvement. This study aims to analyze the economic role of excise taxes, particularly their impact on government revenue, consumption behavior, public health, and macroeconomic stability. The research adopts a mixed-method approach, combining statistical analysis of recent data (2021–2024) with theoretical and institutional evaluation of tax policies.
The findings indicate that excise taxes contribute substantially to state budget revenues and serve as effective tools for reducing the consumption of harmful goods such as tobacco and alcohol. Moreover, excise taxes influence energy consumption patterns and support environmental sustainability objectives. However, the study also identifies several challenges, including regressive effects, inflationary pressures, and the expansion of informal markets.
The novelty of this research lies in its integrated analysis of both economic and social dimensions of excise taxation. The study concludes that excise taxes are not only fiscal instruments but also strategic policy tools that can support sustainable economic development when properly designed and implemented.