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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

PEFnet 2017: Proceedings

ISBN

978-80-7509-555-8

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

8

Strana od-do

215-222

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

30. 11. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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