ALCOHOL EXCISE TAX GROUPS DIFFERENCES IN BALTIC STATES

Authors

Keywords:

excise tax, light alcohol, fermented beverages

Abstract

Purpose of this study is to evaluate different approaches and purposes of applying alcohol excise tax rate and raw material groups for low alcohol content beverages in Baltic states. Main focus and goals of this study are different models of low alcohol excise tax groups, taxation rates among excise tax groups and politics of alcohol types by maintenance of alcohol excise tax groups. The study examines the impact of these models on tax revenue and different attempts and goals of politics, especially in favour of local raw material and beverage producers, also for health indicators improvement. For this research is used quantitative analysis of statistics data, also comparative analysis of theoretic method to analyse research results and legislative documents. Scope of this research is limited to Baltic states during last decade. The result and principal conclusion is that each country has its practice that differs and is guided both by economical, practical and political reasons. Representation of the interests of agricultural entrepreneurs is provided by such state politics: this research attempts to answer effectiveness of different states realised policies in application of excise tax for light alcohol.

Author Biography

Biruta Sloka, University of Latvia

Faculty of Economics and Social Sciences, Department of Management and Business, dr.oec, professor

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Published

2025-07-04

Issue

Section

Accounting and finance: challenges and opportunities