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The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries
(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 ...
Rates of CO2 registration taxes levied on passenger cars in the EU - can they cause distortion?
(Vysoká škola ekonomická v Praze, 2020)
Some of the European Union member states try to tackle the issue of CO2 emissions generated by the transport sector through environmental registration taxes. The aim of the present research is to ascertain whether they use ...