Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Impact of excise taxes on alcohol on selected macroeconomic indicators in the Slovak Republic
Języki publikacji
Abstrakty
A characteristic feature of any excise tax is that it represents a significant component of price-settings. Expectations of the government, related to the change of the tax rate for this type of tax, consists in a presumption of the increased revenues to the state budget, even though it could bring so called lateral shift of the tax. Its impact would be a decrease in a consumption of the other commodities. The aim of article is to highlight some macroeconomic consequences of the Spirit market development in Slovakia, with an emphasis on increasing excise taxes on alcohol, its consumption, production and foreign trade balance. The attention of the authors is drawn to the fact that in addition to the high rate of tax affecting the amount of revenue collected by the state, other factors such as consumer saving, lifestyle change, counter advertising and the introduction of more stringent measures in relation to road traffic as well as pressure on imports of identical commodities from abroad, can equally affect state revenue.
Słowa kluczowe
Wydawca
Czasopismo
Rocznik
Tom
Numer
Strony
975 – 989
Opis fizyczny
Twórcy
autor
- Ekonomická univerzita v Bratislave, Národohospodárska fakulta, Dolnozemská cesta 1, 852 35 Bratislava, Slovak Republic, valek.euba@gmail.com
autor
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.cejsh-b135109a-c2fd-4b04-8475-224809405437