Academic Scientific JournalsRelated National-Economic Impacts and Particularities of the Consumption taxation (Case of the Slovak Republic)
Keywords:
Excise Duty, Alcoholic Beverages Consumption, Domestic ProductionAbstract
Goods burdened by excise duty are liable to tax already when they are produced, transported or imported. Together with the increase in the tax rate and the state budget revenue there occurs an expected decrease in domestic production of a given commodity, which also affects the related sectors. It should be compensated by increasing imports, which will be reflected in a negative trade balance and lead to other economic consequences. The political and legal implications should also be taken into consideration, as excise duties are highly harmonised. The main objective of the paper is to analyse excise duties on alcoholic beverages in relation to selected macroeconomic indicators in the Slovak Republic. The comparative analyses were carried out to capture the evolution of individual quantities and their changes over a period of time, highlighting the breakthrough periods. Our research shows that a positive relationship may not always be observed between total consumption of alcoholic beverages and revenue from excise duty on alcoholic beverages. The paper concludes with the outline of political and social recommendations for practice in the field of alcoholic beverage taxation.
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