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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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&apos; 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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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&apos; 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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

6

Strana od-do

190-195

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

9. 11. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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