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Podatek Akcyzowy z Wyrobów Alkoholowych Jako Zródło Finansowania Budżetu Państwa w Latach 1999-2012

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  • Zmarzłowski, Krzysztof
  • Orłowski, Arkadiusz

Abstract

In this paper we try to find out of how level of excise duty on alcohols affect on level of national incomes in Poland. For this aim we made tables and figures different analysis. Analysis Spearman’s rank correlation coefficient between excise duty on spirits, beer and wine were additional elements. Table and graphical analysis investigate that there is relationship between excise duty on spirits and national incomes. Unfortunately analysis Spearman’s rank correlation coefficient show, that for statistical point of view, there is now correlation between this two variables. Interesting results we obtained for a beer. Both analysis shows that National Treasury is positively correlated with level of excise duty on beer. In case of wine conducted analysis doesn’t give clearly results about direction of relationship between excise duty on wine and national incomes.

Suggested Citation

  • Zmarzłowski, Krzysztof & Orłowski, Arkadiusz, 2014. "Podatek Akcyzowy z Wyrobów Alkoholowych Jako Zródło Finansowania Budżetu Państwa w Latach 1999-2012," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2014(2).
  • Handle: RePEc:ags:paaero:201808
    DOI: 10.22004/ag.econ.201808
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    Keywords

    Agribusiness;

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