Open Access
Article
SciPap-829
Tax Yields of Excise Duties Applied to Tobacco Products and Alcoholic Beverages
by
Lukáš Moravec 1,*, Gabriela Kukalová 2, Olga Regnerová 3 and Martin Ptáček 4
1 Faculty of Economics and Management, Department of Trade and Finance, Czech University of Life Sciences Prague, Kamýcká 129, Prague 6 – Suchdol 165 00, Czechia
2 Faculty of Economics and Management, Department of Trade and Finance, Czech University of Life Sciences Prague, Kamýcká 129, Prague 6 – Suchdol 165 00, Czechia
3 Faculty of Economics and Management, Department of Trade and Finance, Czech University of Life Sciences Prague, Kamýcká 129, Prague 6 – Suchdol 165 00, Czechia
4 Faculty of Economics and Management, Department of Trade and Finance, Czech University of Life Sciences Prague, Kamýcká 129, Prague 6 – Suchdol 165 00, Czechia
* Authors to whom correspondence should be addressed.
Abstract: This paper describes the trend of tax yields of food related Czech excise duties since 1993. The goal of the article consists of the relationship between the selected Czech excises duties revenues and their tax rates evaluation. The article covers the tobacco tax, tax on alcohol, duty on wine and tax on beer. Input data will be obtained from the official statistical sources as the Customs Administration of the Czech Republic, the Czech Statistical Office and the Czech Ministry of Finance. The correlation analysis will be used. The outputs of the analysis identify the strength of the boundary between the food related consumption taxes yields and their tax rates. The results potentially enable to make evaluation of the applied Czech tax policy and enable to create the current tax policy corrections proposals in the field of the food related consumption taxes and potential estimate the tax yields of selected consumption taxes in the current economy condition.
Keywords: Consumption Taxes, Tax Yield, Tax Rate, Alcohol, Beer, Wine, Tobacco
JEL classification: H20 - General, H21 - Efficiency • Optimal Taxation, H26 - Tax Evasion and Avoidance, H29 - Other
SciPap 2016, 24(3), 829
Received: 31 August 2016 / Accepted: 28 November 2016 / Published: 21 December 2016
