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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

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

2023

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

14

Strana od-do

296-309

Název nakladatele

Verlag der GUC - Gesellschaft für Unternehmensrechnung und Controlling m.b.H

Místo vydání

Lößnitz

Místo konání akce

Železná Ruda

Datum konání akce

9. 11. 2023

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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