Revenue - Raising Potential of Alcohol and Tobacco Excise Duties in Germany and Poland
AbstractAccumulation of funds to cover government spending is the primary purpose of tax ation. According to multiple authors excise duties are classified as taxes with the highest revenue raising potential. In the OECD Member States e xcise duties constitute a considerable source of state revenue. They account on average for 7.6% of total taxa tion. The European Union member states apply a harmonized structure for excise duties on selected products. They include above all the alcoholic beverages and tobacco products. The average share of alcohol and tobacco taxation in GDP and total taxation for EU - 28 in 2014 equaled respectively 0.8% and 2.2%. Although taxes on alcohol and tobacco are to a large extentharmonizedtheir design may sill vary between member states and strongly affect their collection efficiency. The main purpose of this article is to compare excise duties imposed on alcohol and tobacco in Germany and Poland. The article is divided into three parts. The first addresses theoretical aspects concerning excise taxation. The second reviews the design of alcohol and tobacco excise duties in Germany and Poland. The third evaluates revenue raising potential of these duties in both countries
|Publication size in sheets||0.5|
|Book||Global Academic Institute : GAI International Academic Conferences Proceedings : 2017 , 2017, Global Academic Institute , ISBN 978-0-9965808-7-8, 202 p.|
|Keywords in English||tax revenue collection, alcohol excise duty, tobacco excise duty,Poland, Germany|
|Score||= 5.0, 12-03-2020, ChapterFromConference|
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