Revenues from Excise Duties in the Member States of the European Union: Are Rates or Consumption More Important?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F23%3A43906913" target="_blank" >RIV/60076658:12510/23:43906913 - isvavai.cz</a>
Result on the web
<a href="https://drive.google.com/file/d/14_dFM8pzjhSr8YqAOVRtWHDIZm9Bg5Pp/view" target="_blank" >https://drive.google.com/file/d/14_dFM8pzjhSr8YqAOVRtWHDIZm9Bg5Pp/view</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Revenues from Excise Duties in the Member States of the European Union: Are Rates or Consumption More Important?
Original language description
The aim of the paper is to draw attention to changes in the factors influencing the indicators of excise duties in the Member States of the European Union in a defined period. Data from the Member States of the European Union are obtained from the Eurostat database. Member States have been divided into groups according to their similarity in the field of excise duties. The factors that can be expected to affect excise duties have been subject to a discriminatory analysis. The author found the growing influence of the Gini coefficient and the weakening of the influence of minimum excise tax rates according to European Union directives.
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
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Opportunities and Threats to Current Business Management in Cross-border Comparison 2023
ISBN
978-3-86367-071-9
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
296-309
Publisher name
Verlag der GUC - Gesellschaft für Unternehmensrechnung und Controlling m.b.H
Place of publication
Lößnitz
Event location
Železná Ruda
Event date
Nov 9, 2023
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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