Mączyński, Dominik2013-03-072013-03-072008Ruch Prawniczy, Ekonomiczny i Socjologiczny 70, 2008, z. 3, s. 75-850035-9629http://hdl.handle.net/10593/5006The paper compares excise duty regulations in the EU and US and also looks at its functioning in Poland. There are at least two reasons why such a comparison should be made. Firstly, excise constitutes a considerable source of inland revenue in EU members states, including Poland, as well as the federal and state budgets in the USA. Secondly, the legal acts that regulate excise duty in the EU and US belong to different categories of the source of law. In the US excise is regulated in federal and state legislation whereas in the EU excise regulations are contained in Community law and respective national legal systems. The analysis of those two shows that despite certain similarities, the regulation and collection of excise tax in Europe and the USA differs considerably.plArtykuł