Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57, 65-76
Published online 2014-10-07

Development of excise rates criteria in the European Union and its member states fulfilment

Petr David

Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

European Union regulates member states market to secure free trade. This obtains also in case of excise imposed on cigarettes, which is a composite tax. It is possible to fulfil not only fiscal function but also other aims of member states tax policies by imposing of cigarette excise. It is not easy to regulate this excise in the European Union. There are three significant limitations in cigarettes taxation at the present time, which regulate proportion of specific part of excise, absolute amount of excise per 1.000 cigarettes and proportion of excise imposed on cigarettes and its price. This limitations de­ve­lop­ment and its fulfilling is identified and analyzed here. Measure of certainty of future criteria de­ve­lop­ment and determinants of this criteria fulfilling, allows prediction in this area.


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