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Analysis of the Collection of Excise Taxes on Alcoholic Beverages in Europe

Author

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  • A. M. Solov’ev

    (Institute of Economic Forecasting, Russian Academy of Sciences)

Abstract

The article analyzes the total, recorded and unrecorded consumption of alcoholic beverages in Europe, analysis of the level of excise rates on alcoholic beverages, including VAT. An analysis of prices was provided and the level of availability of alcoholic beverages in Europe was calculated. The revenues from the collection of excise taxes on alcoholic beverages and their share in budget revenues and in GDP by European countries in 2018 were estimated.

Suggested Citation

  • A. M. Solov’ev, 2021. "Analysis of the Collection of Excise Taxes on Alcoholic Beverages in Europe," Studies on Russian Economic Development, Springer, vol. 32(2), pages 199-205, March.
    • Handle: RePEc:spr:sorede:v:32:y:2021:i:2:d:10.1134_s1075700721020118
    DOI: 10.1134/S1075700721020118
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