Do the V4 countries follow the European deficit? Evidence of tobacco taxes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43913469" target="_blank" >RIV/62156489:43110/18:43913469 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.sav.sk/journals/uploads/0308123803%2018%20David%20+%20RS.pdf" target="_blank" >http://www.sav.sk/journals/uploads/0308123803%2018%20David%20+%20RS.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Do the V4 countries follow the European deficit? Evidence of tobacco taxes

Popis výsledku v původním jazyce

The average tax rate imposed on tobacco products in the European Union is insufficient if compared with the social costs of smoking, as has been proven by previous research. Does it also uniformly apply to the V4 countries, which are different from the rest of the EU in certain aspects? The conducted research has shown that the social deficit caused by smoking both in the V4 countries and in the EU on average was always in positive numbers during the years 2008 to 2015. This means that the tax imposed on tobacco products fails to cover the social costs of tobacco consumption. The social deficit per unit of manufactured tobacco in the V4 countries is lower than the average value of this indicator within the EU. The social deficit increased in the V4 countries apart from the Czech Republic during the examined period. Although the absolute social deficit as well as the social deficit per capita developed differently in the respective V4 countries, they also reached positive values. This may be legitimately deemed a failure of the state in the application of a remedial tax.

Název v anglickém jazyce

Do the V4 countries follow the European deficit? Evidence of tobacco taxes

Popis výsledku anglicky

The average tax rate imposed on tobacco products in the European Union is insufficient if compared with the social costs of smoking, as has been proven by previous research. Does it also uniformly apply to the V4 countries, which are different from the rest of the EU in certain aspects? The conducted research has shown that the social deficit caused by smoking both in the V4 countries and in the EU on average was always in positive numbers during the years 2008 to 2015. This means that the tax imposed on tobacco products fails to cover the social costs of tobacco consumption. The social deficit per unit of manufactured tobacco in the V4 countries is lower than the average value of this indicator within the EU. The social deficit increased in the V4 countries apart from the Czech Republic during the examined period. Although the absolute social deficit as well as the social deficit per capita developed differently in the respective V4 countries, they also reached positive values. This may be legitimately deemed a failure of the state in the application of a remedial tax.

Druh

J_imp - Článek v periodiku v databázi Web of Science

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

2018

Kód důvěrnosti údajů

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

Název periodika

Ekonomický časopis

ISSN

0013-3035

e-ISSN

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Svazek periodika

66

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

18

Strana od-do

250-267

Kód UT WoS článku

000432411900002

EID výsledku v databázi Scopus

2-s2.0-85044594258