Pregled bibliografske jedinice broj: 1119857
Challenges of Alcohol Taxation Policies and Alcohol Consumption Measurement
Challenges of Alcohol Taxation Policies and Alcohol Consumption Measurement // Knowledge Based Sustainable Development / Bevanda, Vuk (ur.).
Beograd: Udruženje ekonomista i menadžera Balkana (UDEKOM), 2019. str. 1-5 doi:10.31410/ERAZ.2019.1 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1119857 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Challenges of Alcohol Taxation Policies and
Alcohol Consumption Measurement
Autori
Šantek, Marko ; Cindori, Sonja
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Knowledge Based Sustainable Development
/ Bevanda, Vuk - Beograd : Udruženje ekonomista i menadžera Balkana (UDEKOM), 2019, 1-5
ISBN
978-86-80194-20-2
Skup
International Scientific Conference: Knowledge Based Sustainable Development (ERAZ)
Mjesto i datum
Budimpešta, Mađarska, 23.05.2019
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
alcohol, tax, excise, smuggling, health, wine, consumption
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
