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Analysis of the Collection of Excise Taxes on Alcoholic Beverages in Europe

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Studies on Russian Economic Development Aims and scope

Abstract

The article analyzes the total, recorded and unrecorded consumption of alcoholic beverages in Europe, analysis of the level of excise rates on alcoholic beverages, including VAT. An analysis of prices was provided and the level of availability of alcoholic beverages in Europe was calculated. The revenues from the collection of excise taxes on alcoholic beverages and their share in budget revenues and in GDP by European countries in 2018 were estimated.

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Authors and Affiliations

  1. Institute of Economic Forecasting, Russian Academy of Sciences, 117418, Moscow, Russia

    A. M. Solov’ev

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  1. A. M. Solov’ev
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Correspondence to A. M. Solov’ev.

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The authors declare that they have no conflicts of interest.

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Translated by S. Avodkova

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Solov’ev, A.M. Analysis of the Collection of Excise Taxes on Alcoholic Beverages in Europe. Stud. Russ. Econ. Dev. 32, 199–205 (2021). https://doi.org/10.1134/S1075700721020118

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  • DOI: https://doi.org/10.1134/S1075700721020118

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