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The alcohol taxation system in European Union and Croatia
Newsletter : an occasional publication of the Institute of Public Finance, 15 (2013), 76; 1-15. https://doi.org/10.3326/nle.2013.76
Sopek, Petar

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Sopek, P. (2013). The alcohol taxation system in European Union and Croatia. Newsletter : an occasional publication of the Institute of Public Finance, 15. (76), 1-15. doi: 10.3326/nle.2013.76

Sopek, Petar. "The alcohol taxation system in European Union and Croatia." Newsletter : an occasional publication of the Institute of Public Finance, vol. 15, br. 76, 2013, str. 1-15. https://doi.org/10.3326/nle.2013.76

Sopek, Petar. "The alcohol taxation system in European Union and Croatia." Newsletter : an occasional publication of the Institute of Public Finance 15, br. 76 (2013): 1-15. https://doi.org/10.3326/nle.2013.76

Sopek, P. (2013) 'The alcohol taxation system in European Union and Croatia', Newsletter : an occasional publication of the Institute of Public Finance, 15(76), str. 1-15. doi: 10.3326/nle.2013.76

Sopek P. The alcohol taxation system in European Union and Croatia. Newsletter : an occasional publication of the Institute of Public Finance [Internet]. 17.04.2013. [pristupljeno 05.12.2024.];15(76):1-15. doi: 10.3326/nle.2013.76

P. Sopek, "The alcohol taxation system in European Union and Croatia", Newsletter : an occasional publication of the Institute of Public Finance, vol. 15, br. 76, str. 1-15, Travanj 2013. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:450787. [Citirano: 05.12.2024.]

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Podaci o radu
Naslov (engleski)The alcohol taxation system in European Union and Croatia
AutorPetar Sopek
Autorova ustanovaInstitut za javne financije
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
Alcohol taxation has social, health and economic implications. However, the main reason for the imposition of excise duties is almost always fiscal, i.e. the consequent increase in public revenues. For EU Member States there is only a Directive concerning minimum rates of alcohol and alcoholic beverage taxation, thus there are evidently numerous differences in the application of excise duties and in the budget revenues deriving from alcohol levies. Therefore, in the European alcohol taxation system there is some space for further harmonization of rates, but also harmonization of exemptions and categorizations of certain products. Moreover, there is a need for the establishment of quality capacities for fight against smuggling as well as the harmonization of health and social policy objectives with those of the agricultural policy. This is especially pronounced in the context of supporting wine production. Croatian excise duties on alcohol and alcoholic beverages are fully compliant with minimum requirements and rates set by the EU.
Jezikengleski
Vrsta publikacijeOstalo - Popularni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaNewsletter : an occasional publication of the Institute of Public Finance
Brojčani podacivol. 15, br. 76, str. 1-15
e-ISSN1333-4417
DOIhttps://doi.org/10.3326/nle.2013.76
URN:NBNurn:nbn:hr:242:450787
Datum objave publikacije2013-04-17
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2021-09-03 10:42:53