Revenue-Raising Potential of Alcohol and Tobacco Excise Duties in Germany and Poland

Małgorzata Hybka

Abstract

Accumulation of funds to cover government spending is the primary purpose of taxation. According to multiple authors, excise duties are classified as taxes with the highest revenue-raising potential. In the OECD member states, excise duties constitute a considerable source of state revenue. They account on average for 7.6% of total taxation. The European Union member states apply a harmonized structure for excise duties on selected products. They include, above all, 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 in no small extent harmonized, their design may sill vary between member states and strongly affect their collection efficiency. The primary 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 the revenue-raising potential of these duties in both countries.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Journal seriesJournal of Economics and Public Finance, ISSN 2377-1038, e-ISSN 2377-1046, (0 pkt)
Issue year2018
Vol4
No1
Pages1-15
Publication size in sheets0.7
Keywords in Englishtax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tax revenue collection, alcohol excise duty, tobacco excise duty, Poland, Germanytobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germany tobacco excise duty, Poland, Germanytobacco excise duty, Poland, Germany tobacco
DOIDOI:10.22158/jepf.v4n1p1
URL http://www.scholink.org/ojs/index.php/jepf/article/view/1182/1334
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 08-04-2020, ArticleFromJournal
Citation count*
Cite
Share Share

Get link to the record


* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
Back
Confirmation
Are you sure?