Browsing by Subject "Taxation"

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The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries

David, Petr; Formanová, Lucie; Lisický, Adam; Torkošová, Kristýna; Vetráková, Michaela (Mendelova univerzita v Brně, 2020)

The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of ...