The relation between rate of taxation, production and consumption of spirits in the EU countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43912887" target="_blank" >RIV/62156489:43110/18:43912887 - isvavai.cz</a>
Result on the web
<a href="http://pefnet.mendelu.cz/wcd/w-rek-pefnet/pefnet17_fin.pdf" target="_blank" >http://pefnet.mendelu.cz/wcd/w-rek-pefnet/pefnet17_fin.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The relation between rate of taxation, production and consumption of spirits in the EU countries
Original language description
This article is focused on the relation between the excise duty on spirits and its consumption and production in European Union countries. The main aim of this research is to analyse the association between these three variables, furthermore to prove the existence of protectionism by domestic producers. The relation is examined by correlation analysis, namely by the Pearson correlation coefficient. The received results have shown that the relations between the variables of excise duty on spirits are statistically significant, even though the intensity of the dependence is weak. Moreover, the results reveal that protectionist behaviour by EU member states has not been demonstrated. On the other hand, a relationship between the variables with a fiscal objective was confirmed.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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