The role of expenditure taxes in the nineties

Abstract

Expenditure taxes refer to two categories of taxes: - customs duties - excise duties, which also incorporate stamp duties, entertainment duties, and licences. Customs duties include taxes imposed on is, tariffs, generally applied for the purpose of carrying out particular economic policies. Excise duties are, on the other hand, taxes imposed on locally produced goods, and on other items of a domestic nature such as motor vehicle licences, stamp duties, and other local duties. The analysis departs from the consideration of the present roles of expenditure taxes - seen as the outcome of past budgetary measures in the public sector - and as those roles are envisaged in the 1986-88 Development Plan for Malta.