EXCISE DUTY ON ETHANOL IN CZECH REPUBLIC IN 2020 AND ITS IMPACT ON COUNTRY'S FISCAL STABILITY

被引：0
|
作者：
Zeman, Martin [1 ]
机构：
[1] Vysoke Skoly Ekon Praze, Narodohospodarska Fak, Zizkov, Czech Republic
来源：
LISTY CUKROVARNICKE A REPARSKE | 2021年 / 137卷 / 04期
关键词：
fiscal policy; excise duty; alcohol; Czech Republic; fiscal stability;
D O I：
暂无
中图分类号：
TS2 [食品工业];
学科分类号：
0832 ;
摘要：
The article looks at the change of the excise duty on alcohol in the context of the pandemic caused by coronavirus SARS-CoV-2 and the subsequent restrictive measures. The research findings confirm the hypothesis that an increase in excise duty, together with the effect of restrictive measures, may put many producers out of business and may also lead to an increase in the volume of black market trade.
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页码：165 / 168
页数：4
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