H27 - Taxation, Subsidies, and Revenues: Other Sources of RevenueNávrat zpět

The production and sale of domestic wines currently operates many adverse effects, we include the main importing cheap foreign wines, heavy distribution and execution through the chain, lack of national promotion and marketing and education of poor and education. In this paper we confront the theoretical approaches to the practice and made a comparative analysis examining the impact of the excise tax on wine development revenues to the state budget, consumption, domestic production and foreign trade balance. Theoretical basis for the taxation of consumption were sufficiently gathered representatives of classical economics. The issue is current and is also reflected in the writings of contemporary theorists, but mostly issues dealing excise taxes on alcoholic beverages completely.