此外，在发展中国家，消费税是传统税源，因为该税主要针对酒、烟、汽油、汽车和配件征收，这些东西生产厂家少、消费量大、需求弹性低，而且易于观察。
Moreover, excise taxes are a convenient source of revenue in developing countries, as they are primarily levied on products such as alcohol, tobacco, gas, vehicles, and spare parts, which involve few producers, large sales volumes, relatively inelastic demand, and easy observability.