HARMONISATION OF EXCISE DUTIES ON ALCOHOL WITHIN THE EUROPEAN UNION

Santrauka

The article discusses about the excise duties on alcohol. The main aim is to analyse the situation of EU excise duties harmonisation on alcohol using the research methods like - analysis, synthesis and comparison of scientific literature; statistical and comparative analysis as well as systematisation of quantitative data; graphical visualisation. There was identified, that in 2022, European Union (EU) member states generated approximately €30 billion from alcohol excise duties, constituting a significant component of indirect tax revenue for numerous countries. Excise duties are indirect taxes levied on the sale or use of specific products, such as alcohol, tobacco, energy products, and electricity. Harmonizing excise duties on alcohol within the EU is crucial for reducing harmful alcohol consumption, reduce health issues and social harm, such as addiction and alcohol-related violence. A unified approach ensures fair competition in the internal market, prevents tax evasion, and secures stable fiscal revenues for member states. Furthermore, coordinating excise regulations can improve public health measures and help the EU achieve its overarching goal of decreasing alcohol-related expenses on healthcare systems. Despite ongoing efforts to harmonize excise duties, EU member states continue to demonstrate a significant range of approaches to alcohol taxation, often reflecting their distinct economic, social, and cultural contexts.