波兰烟草产品消费税变化的经济影响

IF 0.9 Q4 AGRICULTURAL ECONOMICS & POLICY Zagadnienia Ekonomiki Rolnej Pub Date : 2023-06-01 DOI:10.30858/zer-167032
K. Hryszko, P. Szajner
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摘要

摘要本文的目的是评估消费税税率对价格、消费和国家预算税收收入的变化对国内烟草行业发展的影响。除其他外,该研究还使用了统计比较分析、市场主要要素动态、指数回归分析和选定财务比率分析等方法。研究表明,2010年至2021年期间,由于外国直接投资和欧盟市场上的竞争力,波兰的烟草业发展非常活跃。财政政策决定了烟草产品的价格,因为间接税主导了零售价格的结构。消费税的提高导致香烟消费的减少,而创新产品消费的增加则弥补了这一点。财政政策的有效性还体现在预算收入的增加和内部市场影子经济的减少上。然而,近年来,消费者收入的增长速度超过了烟草产品价格的增长速度,这使得他们更容易负担烟草产品。总之,在2022年至2027年之间,由于国家税法与欧盟现行法规的协调,消费税税率将逐步提高。消费税的提高将决定烟草产品的生产和销售,这将适应需求情况。更高的消费税税率将导致烟草产品价格和国家间接税预算收入的增加。
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Economic Effects of Changes in the Excise Tax on Tobacco Products in Poland
Abstract The aim of the article is to assess the impact of changes in excise duty rates on prices, consumption, and tax revenue to the state budget on the development of the domestic tobacco industry. The study was conducted, among other things, using methods of statistical comparative analysis, dynamics of the main elements of the market, exponential regression analysis, and analysis of selected financial ratios. The research shows that between 2010 and 2021 the tobacco industry in Poland developed very dynamically due to foreign direct investments and competitiveness on the EU market. Fiscal policy determined prices of tobacco products, as indirect taxes dominated the structure of retail prices. The increasing rates of excise duty resulted in a decrease in cigarette consumption, which was compensated by an increase in the consumption of innovative products. The effectiveness of fiscal policy is also confirmed by the growing budget revenues and reducing the shadow economy in the internal market. In recent years, however, consumer income has been growing faster than the prices of tobacco products, which has resulted in their better affordability. In conclusion, between 2022 and 2027, excise tax rates will gradually increase due to the harmonization of the national tax law with the regulations in force in the European Union. The increase in excise duty rates will determine the production and sale of tobacco products, which will adapt to demand conditions. Higher rates of excise tax will result in an increase in the prices of tobacco products and state budget revenues from indirect taxes.
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