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Publikācija: Assessment of Tax Burden on Different Type of Alcohol

Publication Type Conference paper
Funding for basic activity Unknown
Defending: ,
Publication language English (en)
Title in original language Assessment of Tax Burden on Different Type of Alcohol
Field of research 5. Social sciences
Sub-field of research 5.2 Economics and Business
Authors Māris Jurušs
Zane Rutkupe
Svetlana Saveiko
Keywords tax, tax burden, excise duty, alcohol beverages
Abstract It is needed to conduct the research providing the effect and impact of excise duty in all product groups. In assessing the possible changes should be considered the various aspects, including product impact on human health. The aim of the study is to assesst the excise duty on alcoholic beverages on different type of alcohol. To achieve the objective of the study the following tasks were carried out: studied experience of other countries; compared the excise tax and price on different types and strength of beverages (beer, wine, strong alcohol) in the light of their potential impact on health and assessed the excise tax changes on consumption of goods and state budget revenues. The study used an international expert’s literature analysis, qualitative analysis of the tax system and quantitative statistical methods of data analysis. Excise tax for strong alcohol is approximately more times higher than tax for wine or beer if compared by alcohol impact on human health (alcohol doses). In addition, the price structure is also not comparable for beer and strong alcohol, because in the price of beer taxes are less than strong alcohol. Tax policy should be designed adequate and appropriate tax burden should be adjusted.
Hyperlink: https://dukonference.lv/files/2017_978-9984-14-797-0_DU%2059%20starpt%20zinatn%20konf%20tezes.pdf 
Reference Jurušs, M., Rutkupe, Z., Saveiko, S. Assessment of Tax Burden on Different Type of Alcohol. In: Abstracts of the 59th Scientific Conference of Daugavpils University, Latvia, Daugavpils, 6-7 April, 2017. Daugavpils: Daugavpils Universitātes akadēmiskais apgāds "Saule", 2017, pp.141-141. ISBN 978-9984-14-797-0. ISSN 2500-9834.
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