| Title |
Europos Sąjungos alkoholio akcizų sistemos vertinimas mokesčių optimalumo požiūriu / |
| Translation of Title |
Assessment the European Union alcohol excise tax system in terms of optimality. |
| Authors |
Skrupskelė, Kamilė |
| Full Text |
|
| Pages |
73 |
| Keywords [eng] |
alcohol excise ; tax system ; assessment of optimality |
| Abstract [eng] |
The subject of this work is the optimal alcohol excise system in the European Union. The aim of the paper is systematically review the policy of excise duty on alcohol in EU countries and assess the optimality of the European Union's alcohol excise system. The objectives of the paper are as follows: analyse the problems of the European Union alcoholic excise system; review the theoretical aspects of alcohol excise duties; assess the optimality of the EU alcohol excise system. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2017 |
