scholarly journals The Consumption of Alcoholic Beverages Can Be Reduced by Fiscal Means? Study on the Case of Romania

2021 ◽  
Vol 13 (14) ◽  
pp. 7553
Author(s):  
Ionel Bostan ◽  
Valentina Diana Rusu
Keyword(s):  
Alcohol Consumption ◽  
Statistical Methods ◽  
The State ◽  
Alcoholic Beverages ◽  
World Health ◽  
State Budget ◽  
Excessive Alcohol Consumption ◽  
Excise Tax ◽  
Excise Taxes ◽  
Romanian Population

World Health Organization gives great importance to excessive alcohol consumption among the population and its negative effects. It proposes a set of measures to reduce alcohol consumption and its harmful effects. The objective of our study was to estimate the effects of excise tax on alcohol in Romania, from two perspectives. On the one hand, we analyze the effects of alcohol excise on the consumption of alcoholic beverages among the Romanian population. We also consider the relationship between alcohol consumption and the incidence of diseases and deaths caused by it. On the other hand, we analyze the effects of the excise tax on alcohol on the state budget, through the revenues from the sales of alcohol. For achieving the main purpose of the paper, we analyze secondary data using both graphical and statistical methods. The statistical methods imply testing correlation between variables and also a regression model. The obtained results highlight the fact that the excise taxes on alcohol have not a significant effect on alcohol consumption among the population. At the same time, we observed that the revenues from excise taxes in alcohol at the state budget had an increasing trend. These results highlight the fact that the increase of excise duties for alcoholic beverages, in Romania, does not reduce their consumption. So, in order to limit the effects of this harmful habit of a certain part of the Romanian population, the decision-makers must take additional measures, the fiscal ones being relatively inefficient.

scholarly journals Impact of Tax Policy on the Business Economy

2021 ◽  
Vol 10 (1) ◽  
pp. 19-23
Author(s):  
Miriam Buliková ◽  
Peter Bielik ◽  
Stefaniia Belinska
Keyword(s):  
European Union ◽  
Tax Policy ◽  
Slovak Republic ◽  
The State ◽  
Alcoholic Beverages ◽  
The European Union ◽  
State Budget ◽  
Tax System ◽  
Excise Taxes ◽  
Indirect Taxes

Abstract Taxation and tax policy are relatively much-discussed topics within every society, and this has been so in the past, it is today, and it will be in the future. This is mainly due to the fact that no person or company is too fond of having to pay a certain part from their funds to the state in the form of taxes. Each state chooses its own tax policy and its own tax system so that the specified tax policy does not impede economy and economic development, but on the contrary, supports the business and economic growth. After the accession of the Slovak Republic to the European Union, Slovakia had to accept a certain state of tax regulations and rules that was valid in the European Union. This was mainly in order to use the common European market. The Slovak Republic has created its tax system in accordance with the rules of the European Union and has been trying to find a compromise between the amount of taxes necessary for the fulfilment of the state budget and the amount of taxes that would be most acceptable for the business sector and for people. Within the tax system, the Slovak Republic divides taxes into direct and indirect taxes, direct taxes imposed on labour, income and property, and taxes on consumption by indirect taxes. Recently, the prevailing opinion is that taxation should gradually shift from direct taxes to indirect taxes, to motivate people and businesses to achieve the best possible results, and subsequently raise the necessary funds based on the increased consumption. Recently, both in Slovakia and in the European Union, new excise taxes have been increasingly introduced. Traditional excise taxes such as taxes on mineral oils and fuels, tobacco and alcoholic beverages are complemented by energy, environmental, and electronic taxes. Slovakia and the European Union want to reduce the burden on the environment through these taxes on the one hand, and on the other hand, they must respond to the new challenges of globalization, information, and communication.

scholarly journals Excise Tax Fiscal Efficiency as a Component of Optimizing the Indirect Taxation System

2020 ◽  
pp. 82-88
Author(s):  
Anton Shunevych ◽  
◽  
◽  
Keyword(s):  
Coal Industry ◽  
The State ◽  
Indirect Taxation ◽  
State Budget ◽  
Excise Tax ◽  
Excise Taxes ◽  
Thermal Coal ◽  
Fiscal Efficiency ◽  
Taxation System ◽  
Official Data

The excise taxes contain a hidden reserve for raising funds for the state budget. Therefore, in the case of ensuring their high fiscal efficiency, they can serve as a significant resource for filling the revenue side of the country's budget. The purpose of the article is to analyze the dynamics and structure of excise tax receipts to the State Budget of Ukraine, to determine the main indicators that can be used to assess the fiscal efficiency of the excise tax. The information base for the study was the official data of the State Statistics Service of Ukraine, reports of the State Treasury Service on the implementation of the State budget, data from the Ministry of Energy and Coal Industry of Ukraine. The analysis of the structure and dynamics of the excise tax transferred to the state budget for the period 2014-2019 was carried out. Indicators that characterize the fiscal significance of the excise tax as part of the state budget revenues were determined. The tendencies revealed by the author of a decrease in the fiscal significance of the excise tax are, first of all, a consequence of the insufficient efficiency of administration of this tax, which follows from the imperfection of the current legislation and the ignorance of some potential sources of excise taxation. Based on the data of the State Fiscal Service and the Ministry of Energy and Coal Industry of Ukraine on the production of thermal coal in the period 2017-2019, an assessment of the potentially lost revenues of the state budget was made. These revenues would become possible with the introduction of an excise tax on thermal coal. In the context of optimizing the system of indirect taxation, it was determined that an increase in the current rates of excise tax on excisable goods will not give a tangible effect in the medium term, but will lead to an increase in the level of “shadow” (illegal) production, sale and movement of excisable goods across the customs border of Ukraine. Therefore, the legislature should pay attention to those groups of goods that are in a state monopoly, and their taxation can give significant additional funds to the state budget.

scholarly journals To the problem of excessive alcohol consumption in Russian families

2020 ◽  
Vol 26 (4) ◽  
pp. 142-160
Author(s):  
E. N. Novoselova
Keyword(s):  
Alcohol Consumption ◽  
Family Members ◽  
Alcoholic Beverages ◽  
World Health ◽  
Federal State ◽  
Excessive Alcohol Consumption ◽  
Working Age ◽  
History Of ◽  
Excessive Alcohol ◽  
Health Organization

The article is devoted to the analysis of alcoholism in Russian families. The author gives a brief excurse into the history of alcohol consumption, dispels the myth that the Russian people never controlled consumption of alcoholic beverages. The work, relying on the latest statistics, demonstrated that despite the emerging positive trends in this area, the level of alcohol consumption (especially strong alcohol) in Russia is still very high and significantly exceeds the conditionally safe norm indicated by the WHO experts. It negatively affects the life expectancy of the Russian population, especially among men of working age. However, if previously alcoholism was predominantly masculine, today this type of addiction is becoming gender-neutral and women drink on a par with men, which will inevitably lead to an increase in mortality from alcohol-related causes among them.Particular attention is paid to the problems of families facing the problem of alcoholism among one or several of their members. It is emphasized that children are the most vulnerable in this situation because of their dependence on adults — they are not able to change the situation and are forced to live in constant conflict, stress and ill-treatment. The author notes that the violence to which not only children, but also other family members are subjected to in alcoholic families, is far from rare and extremely dangerous.The paper addresses the issue of the influence of alcoholism of adult family members on children's health. Children of dependent parents are often born sick and lag behind in physical and mental development. This is further aggravated by upbringing in an atmosphere of alcoholism, which leads to the fact that the younger generation perceives excessive alcohol consumption as the norm, adopts the habits of parents and also become dependent. Children of drinking parents also experience many complexities of a personal and interpersonal nature and are prone to auto-aggressive behavior.In conclusion, the author addresses the problem of social orphanhood arising from alcohol abuse by parents, as well as its consequences.The empirical part of the work is based on data from the World Health Organization, the Federal State Statistics Service, the Public Opinion Foundation and the All-Russian Center for the Study of Public Opinion.The article will be of interest to specialists in the field of sociology of family and health, prevention of addictive behavior, rehabilitation of people with addictions, and students of relevant specialties.

scholarly journals Excise Tax on Alcohol According to Legal Law of Slovak Republic In Terms Of Eu Secondary Law Transposition / Spotrebná Daň Z Liehu V Právnom Poriadku Slovenskej Republiky Z Hľadiska Transpozície Sekundárneho Práva Eú

2015 ◽  
Vol 4 (2) ◽  
pp. 1-6
Author(s):  
Ondrej Beňuš
Keyword(s):  
Food Industry ◽  
Slovak Republic ◽  
Legal Regulation ◽  
Alcoholic Beverages ◽  
Excise Tax ◽  
Excise Taxes ◽  
Stable Component ◽  
Crucial Component ◽  
Selection Of ◽  
The Eu

Abstract Distilling industry is among the traditional sectors of the food industry. It is a significant producers of agricultural primary production and the most stable component of demand in the labour market. Among all the sectors of the food industry, however, it is subject to the greatest extent of the regulation of the business by state, when a crucial component of regulation is the legal regulation of the selection of the excise tax on alcohol. Given the considerable degree of regulation of excise taxes on alcoholic beverages by one of the secondary law of the EU, it is considered appropriate to assess the level of transposition of basic elements of excise tax on alcohol, as defined by literature, into the legal order of the Slovak Republic.

scholarly journals Estonia: Problems created by border-trade for applying high-tax alcohol policy

2019 ◽  
Vol 29 (Supplement_4) ◽  
Author(s):  
T Täht ◽  
H Laarmann
Keyword(s):  
Alcohol Consumption ◽  
Global Strategy ◽  
Alcohol Policy ◽  
Alcoholic Beverages ◽  
Policy Document ◽  
Excise Tax ◽  
Awareness Campaigns ◽  
Border Trade ◽  
The Government ◽  
Over Exploitation

Abstract In early 2000s, Estonia had one of the highest levels of alcohol consumption globally. In 2008, the average salary could buy 62 litres of strong spirits, compared with 28 litres in 2000; the increase of affordability was one of the highest in the EU. Since then, alcohol consumption per capita has been reduced by a third, which has also led to a reduction in related problems: mortality from alcohol-related illnesses has fallen by 40%. This was achieved with the progressive adoption of measures that rely heavily, but not exclusively, on increasing excise taxes. In 2014 a comprehensive alcohol policy document was adopted, paving the way to the measures in all 10 areas of WHO global strategy to reduce harmful use of alcohol. Since then Estonia has launched treatment programme and awareness campaigns, restricted advertising and the exposure of alcohol in the public sphere. By 2017, the over-exploitation of the tax-based measures backfired. The twofold alcohol price difference between Estonia and Latvia, resulting from doubling the excise tax for beer and raising significantly those for other alcoholic beverages, caused an unintended increase in cross-border trade between the two countries. This, in turn, caused a new wave of public discussion around pricing policies, and a loss of popular support for tax increases. As a first step to address the problem, the government halved the tax increase planned for February 2018, thus increasing beer tax by 9% and spirits tax by 5%. Tax increases scheduled for 2019 and 2020 were cancelled, and taxes on spirits, beer and cider were cut by 25% instead. This resulted in Latvia decreasing their spirits taxes by 15% in turn. This development forces health promoters to seek new ways to reduce harm to public health and win back support to healthy policy choices.

scholarly journals ДОСЛІДЖЕННЯ ДИНАМІКИ ФІНАНСУВАННЯ ПРОГРАМ ІМУНОПРОФІЛАКТИКИ В УКРАЇНІ

2015 ◽  
Author(s):  
І. О. Федяк ◽  
І. І. Іванюлик
Keyword(s):  
Health Care ◽  
Infectious Diseases ◽  
Health Care System ◽  
The State ◽  
Political Freedom ◽  
World Health ◽  
Ministry Of Health ◽  
State Budget ◽  
The Law ◽  
Care System

<p><strong>Introduction.</strong> World Health Organization is worried about poor children vaccination inUkraine. After the signing of the coalition agreement between the main political parties, which were held into the Ukrainian Parliament of VII convocation, representatives of WHO and UNICEF welcomed «the inclusion of conditions of vaccines procurement together with international partners and organizations in the coalition agreement, and reaffirmed their willingness to purchase and contribute in response to corresponding request of the Ministry of Health care of Ukraine». However, coordinated decisions were not accepted. And the overall condition of financing the health care system and the Program of immunization as its component does not comply with the WHO’s requirements.</p><p><strong>Methods of research:</strong> bibliographical, analytical, systematic and logical.</p><p><strong>Results and discussion.</strong> According to the immunization Schedule in Ukraine, 10 infectious diseases, such as diphtheria, pertussis, rubeola, rubella, epidemic parotitis, polio, tetanus, tuberculosis, hemophilic infection, hepatitis B are subordinated to prevention by vaccination. Vaccines against these diseases in accordance with the law of Ukraine № 1645-14 «On protection of population against infectious diseases» are centrally purchased on a single state tender held by the Ministry of Health care of Ukraine. Nowadays, it is currently completing the implementation of current National program of immunization and population protection against infectious diseases for 2009-2015, which was adopted by the Law of Ukraine № 1658-VI, dated on 21<sup>st</sup> October, 2009.</p><p>The problem of infectious diseases immunization must be strategic in any socio-political circumstances of country’s life. However, according to analysis of the state funding of the health care system ofUkraineas in general and as its component – system of immunization inUkrainetraditionally faced a shortage of funds, along with the low cost effectiveness. This tendency has occurred not only in the current military conflict, but also has become a disappointing practice. So, the percentage of financing costs on the health care system from the State budget has traditionally been at the level of 3,7% of GDP and covers about 57% of the total population needs. However, the analysis of audits materials of the Accounting chamber of Ukraine shows that projected amount of funding from the State budget of the Program on immunization during 2009-2015 variances with the real allocations in 2011-2013 inaverage of 45,3%. Along with this, the conclusions of the Accounting chamber for 2007-2013, Ministry of health care traditionally does not provide efficient use of available funds of the State budget. This led to the fact that it was failed to reduce the level of infections, against which is held by means of immunization. This is demonstrated by the vaccination coverage of the population in 2014 at a level from 15 to 49% depending on infectious disease by the WHO recommendations – 95 %.</p><p><strong>Conclusions:</strong> reform of the Program of immunization financing must firstly focus on improving the efficiency of spending, particularly through the reform of sector procurement that is offered like in many countries to conduct through the mediation of WHO and UNICEF through the «framework» (directly long-term) agreements with suppliers of vaccines. And it already needs not declarative, but real political freedom.</p>

scholarly journals Ulcerative colitis: nutritional habits as the disease risk factor

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Galiya R. Bikbavova ◽  
Maria A. Livzan ◽  
Denis V. Turchaninov ◽  
Valery I. Sovalkin ◽  
Vadim A. Akhmedov
Keyword(s):  
Ulcerative Colitis ◽  
Alcohol Consumption ◽  
Disease Risk ◽  
Adult Population ◽  
Disease Onset ◽  
Alcoholic Beverages ◽  
Intestinal Microbiome ◽  
World Health ◽  
Noncommunicable Diseases ◽  
Retrospective Case

Background — Ulcerative colitis results from a complex interaction between genetic, internal (intestinal microflora) and external (environment) factors. Nutrition habits and the consumption of alcoholic beverages have a significant effect on the intraspecific qualitative and quantitative diversity of the intestinal microbiome. There is controversial information about the effect of various nutritional components on the occurrence of ulcerative colitis. Working with patients with ulcerative colitis, we noted specific features of the profiles of their diets before development of the first symptoms. Aim — To assess influence of nutrition and alcohol factors on risk of ulcerative colitis in the adult population of Western Siberia. Methods — A retrospective case control study was conducted by interviewing 81 patients with ulcerative colitis and 39 healthy individuals. The study of their diet and alcohol intake was carried out using the standardized World Health Organization countrywide integrated noncommunicable diseases intervention questionnaire, known as CINDI. Results — The diet of patients with ulcerative colitis from before the first signs of the disease was characterized by rare consumption of fresh and cooked vegetables and of fruits in small portions but high consumption of sugar with tea and/or coffee compared to the healthy respondents. Patients with ulcerative colitis did not tolerate milk and fermented milk products before the disease onset. The average age of alcohol consumption onset for the patients with ulcerative colitis was 19.0 years and the alcohol consumption frequency before the disease’s first symptoms was less than once a month. Patients with ulcerative colitis before the first symptoms’ onset drank significantly less wine during the year and during the day, as well as less wine per single intake compared with the healthy respondents. There were no statistically significant between-group differences for the quantity and frequency of drinking strong alcoholic beverages and beer. Conclusion — Dietary fibers’ deficiency and excess sugar intake is related to ulcerative colitis; although, wine (20 mL/d) may be protective.

Allowing wine and strong beer in grocery stores: the tale of Tennessee

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
John Maisch ◽  
Mihai Nica ◽  
Jeremy David Oller
Keyword(s):  
Design Methodology ◽  
Natural Experiment ◽  
Alcoholic Beverage ◽  
Alcoholic Beverages ◽  
Grocery Stores ◽  
Substantial Impact ◽  
Content Type ◽  
Beverage Consumption ◽  
Excise Tax ◽  
Excise Taxes

Purpose This study aims to examine whether the introduction of wine or regular strength beer (B) sales in Tennessee grocery stores significantly increased the number of alcoholic beverages (AB) consumed or excise taxes collected in the state. Design/methodology/approach This study uses both a time series and a model-based approach to assess if a significant change in alcoholic beverage excise tax collections occurred after the natural experiment. The study evaluates monthly tax collections from B, mixed drinks and AB between January 1968 and September 2018 published by the Tennessee Department of Revenue. Findings The findings suggest that neither alcoholic beverage consumption nor excise taxes collected increased substantially in Tennessee as a result of the introduction of wine and regular strength B in grocery stores. It is likely, however, that some changes inside the industry were significant. Originality/value This study assists policymakers and analysts in determining whether allowing the sale of wine and regular strength B in grocery stores will have a substantial impact on the total amount of AB consumed or excise taxes collected by the jurisdiction.

scholarly journals The Impact of Cigarette Excise Tax Increases on Regular Drinking Behavior: Evidence from China

2020 ◽  
Vol 17 (9) ◽  
pp. 3327
Author(s):  
Zili Zhang ◽  
Rong Zheng
Keyword(s):  
Alcohol Consumption ◽  
Drinking Behavior ◽  
Daily Smoking ◽  
Excise Tax ◽  
Excise Taxes ◽  
Smoking Quantity ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship ◽  
Regular Alcohol Consumption

(1) Background: Many studies have shown that increasing taxation on cigarettes does play a role in tobacco control, but few studies have focused on whether increasing cigarette excise taxes significantly affects alcohol consumption. In this article, we aim to examine the effects of China’s 2015 increase in the cigarette excise tax on residents’ regular drinking behavior. (2) Methods: Using survey data from China Family Panel Studies (CFPS), we performed a panel logit regression analysis to model the relationship between the cigarette excise tax and regular drinking behavior. The Propensity Score Matching with Difference-in-Differences (PSM-DID) approach was adopted to determine the extent to which the cigarette excise tax affected residents’ drinking behavior. To test whether the cigarette excise tax could change regular drinking behavior by decreasing daily smoking quantity, we used an interaction term model. (3) Results: China’s 2015 increase in the cigarette excise tax had a significant negative effect on the probability of regular alcohol consumption among smokers, and the cigarette excise tax worked by reducing the average daily smoking of smokers. We also found that the regular drinking behavior of male smokers was more deeply affected by the increased cigarette excise tax than females. (4) Conclusions: Our research results not only give a deeper understanding of the impact of the cigarette excise tax, but also provide an important reference with which to guide future decisions concerning excise taxes imposed on cigarettes.

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