Does the Harmonization of Excise Duties Lead to the Convergence of the Member States of the European Union?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F17%3A43897028" target="_blank" >RIV/60076658:12510/17:43897028 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Does the Harmonization of Excise Duties Lead to the Convergence of the Member States of the European Union?
Original language description
The paper answers the question about whether the current harmonization process in the area of excise duties has led to convergence of the Member States of the European Union. As regards the overall tax quota, Member States are moving closer together. It can be assumed that the application of the directives on excise duties may lead to their convergence. Convergence is determined by the sigma convergence of the EU Member States' sub-tax tax quota for excise duties. The results show that there has been no convergence of excise taxes. In addition, excise rates have been approaching in the Member States. The harmonization process, including the application of minimum rates, is not a sufficient tool to bring the selected sub-tax rate indicator closer. In particular, the differences in GDP differ between countries. This causes divergence of the partial tax quota. This situation can be justified also by the different consumption patterns of goods burdened by excise duties, different cultural and historical habits, differences in the structure of the consumption of these goods and the application of differently high rates of excise duties.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 11th International Scientific Conference INPROFORUM 2017. Innovations, Enterprises, Regions and Management
ISBN
978-80-7394-667-8
ISSN
2336-6788
e-ISSN
2336-6788
Number of pages
6
Pages from-to
190-195
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 9, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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