The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F20%3A43918230" target="_blank" >RIV/62156489:43110/20:43918230 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.11118/actaun202068030597" target="_blank" >https://doi.org/10.11118/actaun202068030597</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun202068030597" target="_blank" >10.11118/actaun202068030597</a>

Result language

angličtina

Original language name

The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries

Original language description

The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of excise duties on alcohol and alcoholic products. The main goal of the present research is to identify the relationship between the taxation of spirits, beer and wine on the one hand, and the production and consumption on the other hand. This dependence is examined through the correlation analysis of the degree of taxation and production/consumption. The highest values of negative correlation have been identified between the taxation and consumption/production of wine. The correlation suggests that tax aspects influence both the production and the consumption of wine. Lower values of correlation coefficients between the production/consumption and taxation of beer and spirits show that these taxes represent stable and well predictable revenues of the EU member states&apos; budgets. The obtained results support the significance of fiscal function of these taxes. Thus, there is a contradiction between the main function of excise duties and the real state of affairs in the area of taxes on the consumption of alcohol and alcoholic beverages. These are facts to be considered in the future efforts to harmonize excise duties.

Czech name

—

Czech description

—

Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

—

OECD FORD branch

50206 - Finance

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2020

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Volume of the periodical

68

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

597-604

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-85089588664