Challenges of Alcohol Taxation Policies and Alcohol Consumption Measurement (CROSBI ID 701566)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Šantek, Marko ; Cindori, Sonja
engleski
Challenges of Alcohol Taxation Policies and Alcohol Consumption Measurement
Excessive alcohol consumption is a major health and social hazard of modern society. Alcohol excise duties are an important tool in hands of policymakers regarding possibilities to restrain and control alcohol consumption. However, European Union directive 92/84/EEC undermines this potential with the prescription of zero tax rates for wine which opens many doors of tax avoidance, substitution, and smuggling opportunities. Regarding possible solutions, it is necessary to abolish zero tax rates for wine in European Union and to treat all alcoholic beverages equally in terms of taxation.
alcohol, tax, excise, smuggling, health, wine, consumption
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Podaci o prilogu
1-5.
2019.
objavljeno
10.31410/ERAZ.2019.1
Podaci o matičnoj publikaciji
Bevanda, Vuk
Beograd: Udruženje ekonomista i menadžera Balkana (UDEKOM)
978-86-80194-20-2
2683-5568
Podaci o skupu
International Scientific Conference: Knowledge Based Sustainable Development (ERAZ)
predavanje
23.05.2019-23.05.2019
Budimpešta, Mađarska