salakaubad
Salakaubad is a term used in Estonian to refer to goods that are subject to excise duties. These are specific types of products that are taxed at a higher rate than general goods due to various policy reasons, often related to health, environmental impact, or revenue generation. Common examples of salakaubad include tobacco products, alcoholic beverages, and fuel. The excise duty is levied on the production or importation of these goods, and its cost is typically passed on to the consumer.
The purpose of excise duties on salakaubad can be multifaceted. For tobacco and alcohol, taxes are often
The handling and taxation of salakaubad are regulated by national legislation and, within the European Union,