Development of excise rates criteria in the European Union and its member states fulfilment
European Union regulates member states market to secure free trade. This obtains also in case of excise imposed on cigarettes, which is a composite tax. It is possible to fulfil not only fiscal function but also other aims of member states tax policies by imposing of cigarette excise. It is not easy...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2009-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/57/6/0065/ |
| _version_ | 1819130281006727168 |
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| author | Petr David |
| author_facet | Petr David |
| author_sort | Petr David |
| collection | DOAJ |
| description | European Union regulates member states market to secure free trade. This obtains also in case of excise imposed on cigarettes, which is a composite tax. It is possible to fulfil not only fiscal function but also other aims of member states tax policies by imposing of cigarette excise. It is not easy to regulate this excise in the European Union. There are three significant limitations in cigarettes taxation at the present time, which regulate proportion of specific part of excise, absolute amount of excise per 1.000 cigarettes and proportion of excise imposed on cigarettes and its price. This limitations development and its fulfilling is identified and analyzed here. Measure of certainty of future criteria development and determinants of this criteria fulfilling, allows prediction in this area. |
| first_indexed | 2024-12-22T08:57:07Z |
| format | Article |
| id | doaj.art-49b16ab364a54cc29a5fa94e772dcef4 |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-22T08:57:07Z |
| publishDate | 2009-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-49b16ab364a54cc29a5fa94e772dcef42022-12-21T18:31:49ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102009-01-01576657610.11118/actaun200957060065Development of excise rates criteria in the European Union and its member states fulfilmentPetr David0Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republikaEuropean Union regulates member states market to secure free trade. This obtains also in case of excise imposed on cigarettes, which is a composite tax. It is possible to fulfil not only fiscal function but also other aims of member states tax policies by imposing of cigarette excise. It is not easy to regulate this excise in the European Union. There are three significant limitations in cigarettes taxation at the present time, which regulate proportion of specific part of excise, absolute amount of excise per 1.000 cigarettes and proportion of excise imposed on cigarettes and its price. This limitations development and its fulfilling is identified and analyzed here. Measure of certainty of future criteria development and determinants of this criteria fulfilling, allows prediction in this area.https://acta.mendelu.cz/57/6/0065/excise dutyEuropean Uniontax ratecigarettes |
| spellingShingle | Petr David Development of excise rates criteria in the European Union and its member states fulfilment Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis excise duty European Union tax rate cigarettes |
| title | Development of excise rates criteria in the European Union and its member states fulfilment |
| title_full | Development of excise rates criteria in the European Union and its member states fulfilment |
| title_fullStr | Development of excise rates criteria in the European Union and its member states fulfilment |
| title_full_unstemmed | Development of excise rates criteria in the European Union and its member states fulfilment |
| title_short | Development of excise rates criteria in the European Union and its member states fulfilment |
| title_sort | development of excise rates criteria in the european union and its member states fulfilment |
| topic | excise duty European Union tax rate cigarettes |
| url | https://acta.mendelu.cz/57/6/0065/ |
| work_keys_str_mv | AT petrdavid developmentofexciseratescriteriaintheeuropeanunionanditsmemberstatesfulfilment |