Taxation of still wine in the Czech Republic and other member states of the European Union

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F23%3A43907027" target="_blank" >RIV/60076658:12510/23:43907027 - isvavai.cz</a>

Výsledek na webu

<a href="https://omp.ef.jcu.cz/index.php/EF/catalog/book/88" target="_blank" >https://omp.ef.jcu.cz/index.php/EF/catalog/book/88</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.32725/978-80-7694-053-6.58" target="_blank" >10.32725/978-80-7694-053-6.58</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Taxation of still wine in the Czech Republic and other member states of the European Union

Popis výsledku v původním jazyce

The article focuses on the comparison of wine taxation indicators in the Czech Republic and other member states of the European Union. The author wants to contribute to the discussion on the introduction of a higher than zero rate on still wines in the Czech Republic. When introducing the taxation of still wine in the Czech Republic, it is necessary to proceed in accordance with the applicable directives of the European Union. These are Council Directive (EU) 2020/1151 and Directive 92/83/EEC. The 2020 Directive regulates the conditions for the application of reduced rates for wines and amends Directive 92/83/EEC, which sets a rate of zero for still wines. The source of data for comparing indicators applicable in the area of wine taxation are European Commission and Eurostat documents. Cluster analysis ranked the states of the European Union according to their similarity of the observed characteristics. The clustering objects have made up of 27 member states and their characteristics are indicators of taxation in the field of still wine. It is evident that states with high production prefer lower taxation of still wine and consumption is usually at a higher level in these states. In contrast, states with lower or no production more often choose higher taxation and consumption is rather low here. France with higher taxation of still wine and Italy with no consumption taxes appear to be specific.

Název v anglickém jazyce

Taxation of still wine in the Czech Republic and other member states of the European Union

Popis výsledku anglicky

The article focuses on the comparison of wine taxation indicators in the Czech Republic and other member states of the European Union. The author wants to contribute to the discussion on the introduction of a higher than zero rate on still wines in the Czech Republic. When introducing the taxation of still wine in the Czech Republic, it is necessary to proceed in accordance with the applicable directives of the European Union. These are Council Directive (EU) 2020/1151 and Directive 92/83/EEC. The 2020 Directive regulates the conditions for the application of reduced rates for wines and amends Directive 92/83/EEC, which sets a rate of zero for still wines. The source of data for comparing indicators applicable in the area of wine taxation are European Commission and Eurostat documents. Cluster analysis ranked the states of the European Union according to their similarity of the observed characteristics. The clustering objects have made up of 27 member states and their characteristics are indicators of taxation in the field of still wine. It is evident that states with high production prefer lower taxation of still wine and consumption is usually at a higher level in these states. In contrast, states with lower or no production more often choose higher taxation and consumption is rather low here. France with higher taxation of still wine and Italy with no consumption taxes appear to be specific.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

—

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

Proceedings of the 17th International Scientific Conference:Challenges and Opportunities in the Digital World.

ISBN

978-80-7694-053-6

ISSN

2336-6788

e-ISSN

—

Počet stran výsledku

10

Strana od-do

376-385

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

2. 11. 2023

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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