scholarly journals ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER

2018 ◽  
pp. 69-79
Author(s):  
Fedir TKACHYK ◽  
Inna HUTSUL ◽  
Anastasiia ZINKEVYCH
Keyword(s):  
Alcoholic Beverages ◽  
Tax Rates ◽  
Tax Base ◽  
The Sustainable Development ◽  
Excise Tax ◽  
Excise Duty ◽  
Alcoholic Drinks ◽  
Effective Instrument

Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for administering and auditing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspondence of accounts for the excise tax on alcoholic beverages. The number of declarants of the excise tax on malt beer in Ukraine has been monitored. The factors that influence the administration of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial resources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.

scholarly journals On the role of higher alcohols in the characterization of cachaça

2020 ◽  
Vol 9 (10) ◽  
pp. e8299109135
Author(s):  
Amazile Biagioni Maia ◽  
Lorena Simão Marinho ◽  
David Lee Nelson
Keyword(s):  
Isoamyl Alcohol ◽  
Raw Material ◽  
Alcoholic Beverages ◽  
Higher Alcohols ◽  
Isobutyl Alcohol ◽  
Higher Alcohol ◽  
Three Samples ◽  
Typical Range

There is a growing interest in chemical markers for the identification and certification of cachaça as a cane spirit produced in Brazil. It is known that the higher alcohols that are usually analyzed (propyl alcohol, Isobutyl alcohol and isoamyl alcohol) occur in all alcoholic beverages (fermented and distilled), but the relative proportions can vary markedly according to the peculiarities of the raw material and the production process. In this work, the contents of higher alcohols in 300 samples of alembic cachaça were compared, 220 from the state of Minas Gerais and 80 from other states, as well as three samples of industrial cachaça and 14 samples of whiskeys of various brands. The typical range of total higher alcohols in cachaça was 180-360 mg/100 mL ethanol. Cachaça containing higher alcohol concentrations greater than 360 mg/100 mL ethanol do not comply with Brazilian legislation. However, cachaças with higher alcohols concentrations below 180 mg/100 mL ethanol, as was found in one of the industrial cachaças, signify adulteration, for example, by mixing with fuel alcohol. The C4/C5 ratio varied less than the C3/C5 ratio, being consistently within the range of 0.20-0.50. In the whiskeys analyzed, the concentrations of higher alcohols were in the range of 160 and 270 mg/100 mL. Therefore, this parameter would not assist in differentiating between cachaça and whiskey. But the C4/C5 ratio was consistently different, being always greater than 0.50 for the whiskeys. Thus, the routine analysis of higher alcohols provides useful information both for tracking possible fraud and for assessments related to the identity or origin of cachaça.

scholarly journals Optimal Alcohol Taxes for Australia

2012 ◽  
Vol 15 (2) ◽  
Author(s):  
James J. Fogarty
Keyword(s):  
Relative Price ◽  
Alcoholic Beverages ◽  
Tax Rates ◽  
Tax Rate ◽  
Excise Tax ◽  
Beverage Type ◽  
Optimal Tax ◽  
Pure Alcohol ◽  
Price Responsiveness ◽  
Current Alcohol

The 2010 Australian government tax review suggested Australia move to a uniform excise tax rate for all alcoholic beverages. Here, a model is presented and calibrated that shows the optimal per litre of pure alcohol (LAL) tax rates for beer, wine, spirits, and ready-to-drink spirits are substantially different to both current alcohol tax rates and the uniform tax rate recommended by the tax review. Specifically, given an individual consumer utility model, the best estimate values of the welfare maximising LAL tax rates are: $37 for beer, $11 for wine, $50 for spirits, and $77 for ready-to-drink spirits. The variation in the optimal tax rate across beverage types flows from differences in the externality costs associated with the consumption of each beverage type, and differences in the proportion of moderate consumption and abusive consumption associated with each beverage type. In addition, it is shown that the optimal tax rates are influenced by the range of costs that are considered to be externality costs, and the relative price responsiveness of abusers and moderate consumers.

scholarly journals Peran Keluarga Terhadap Perilaku Mahasiswa yang Mengkonsumsi Minuman Beralkohol di Kabupaten Jember

2020 ◽  
Vol 8 (1) ◽  
pp. 11
Author(s):  
Nina Ainur Rahma ◽  
Husni Abdul Gani ◽  
Mury Ririyanti
Keyword(s):  
Social Learning ◽  
Cognitive Skills ◽  
Descriptive Study ◽  
Alcoholic Beverages ◽  
The Family ◽  
Alcoholic Drinks ◽  
Age Range ◽  
Depth Interviews

Adolescents in the age range of 17-21 years are generally students, who are expected to have good cognitive skills and be able to solve problems effectively. Teenagers who are unable to solve problems sometimes do something that is harmful to themselves such as consuming alcoholic beverages. The role of the family such as parenting and family conditions is one of the causes of adolescents consuming alcoholic beverages. This study aims to determine the role of families in the behavior of students who consume alcoholic beverages in Jember Regency. The theory used by researchers is Social Learning from Bandura. This research is a descriptive study with a qualitative approach. Determination of research informants using snowball techniques. Data collection uses in-depth interviews, documentation and passive participatory observation. Based on the results of the study it was found that the all-free parenting style, lack of trust given by parents to involve children in making decisions and ineffective time spent by parents for families so that children behave deviant.  Keywords: Family, teenagers, alcoholic drinks, social learning

scholarly journals   The role of the value added tax on foodstuffs in the consumer basket

2012 ◽  
Vol 58 (No. 8) ◽  
pp. 387-395
Author(s):  
J. Široký ◽  
A. Kovářová ◽  
K. Randová
Keyword(s):  
Policy Instruments ◽  
Value Added ◽  
Alcoholic Beverages ◽  
Tax Rates ◽  
Value Added Tax ◽  
Eu Member States ◽  
The Times ◽  
Reduced Rate ◽  
The Impact

When looking for economic policy instruments in the times of economic crisis, even tax instruments are considered, particularly the changes (increases) of the value added tax rates. Most of the EU member states have two VAT rates, while foodstuffs and non-alcoholic beverages are included under a reduced rate. If increasing the reduced VAT rate, the significance of the foodstuff or non-alcoholic beverages in the consumer basket, the regression of the VAT in these commodities and the significance of the impact on households should be considered. This article tries to point out this issue by analyzing the impacts of changes in the VAT rates, or the actual VAT paid by the average households in the Czech Republic in the period from 2005 to 2010.

scholarly journals The Comparison of the Excise Tax Policy for Human Development in ASEAN

2019 ◽  
Vol 1 (1) ◽  
pp. 38-63
Author(s):  
M. Zainul Abidin
Keyword(s):  
Human Development ◽  
Tax Policy ◽  
Negative Impact ◽  
The Philippines ◽  
Alcoholic Beverages ◽  
Tax Rate ◽  
Excise Tax ◽  
Excise Duty ◽  
Asean Member ◽  
Brunei Darussalam

The purpose of this paper is to examine the excise policy to support human development inthe ASEAN Member States (AMS). This study uses a qualitative method. The results showedthat the excise tax policy had supported human development in AMS. The humandevelopment index in AMS has improved supported by an increase in the health andlongevity index, as experienced by Singapore, Brunei Darussalam, Malaysia, and Thailand.This is supported by the existence of an excise tax policy that imposes high tariffs and isimposed on various types of negative products. AMS has implemented an excise policy toprotect the health of its citizens through restrictions on the consumption of products thathave a negative impact on the health of individuals and society. Goods subject to exciserelated to health protection include: cigarettes, alcoholic beverages and sweetenedbeverages. The excise policy in AMS varies with the excise tax rate and the types of goodssubject to excise duty. Countries that charge relatively high excise tax rates include:Singapore, Brunei Darussalam, Malaysia, and Thailand. The countries that charge the mostvariety of negative products are Brunei Darussalam, Malaysia, the Philippines andThailand.

Evolution of Excise (Coffee, Tobacco and Beer) over the Years. Its Impact on Consumption for the Period 2010 – 2015

2016 ◽  
Vol 1 (3) ◽  
pp. 113
Author(s):  
Marsida Harremi ◽  
Kostandin Nasto
Keyword(s):  
Consumer Products ◽  
Alcoholic Beverages ◽  
Simple Analysis ◽  
Excise Tax ◽  
Excise Duty ◽  
Product Evolution ◽  
General Terms ◽  
Awareness Raising ◽  
The Republic ◽  
Harmful Effects

This paper aims to make a brief description of the evolution of the excise group - products of coffee, cigarette and beer. An important part of the study also occupies a simple analysis that shows how consumption affects the excise in these groups - consumer products and their effects on the health of consumers. This analysis is based on data from Customs of the Republic of Albania on the imported quantity of coffee, tobacco and beer, for a period 2010 - 2015. The analysis we reach the conclusion that the reduction of the level of excise increase the amount of coffee imported as a result of higher consumption of this product. The cigarette product fluctuations in the level of excise, but in general terms we can say that the cigarette excise tax increase and consequently comes to the imported quantity is reduced. We can say that the reduction of imports have also affected other factors such as the implementation of the Anti - smoking and awareness raising of consumers for having harmful effects of consumption of this product. The same situation applies to the beer product. Reduction of excise affects directly to reduce the quantity of import of this product. Evolution of the levels of excise duty over the years, the group mainly products coffee, tobacco and alcoholic beverages (beer).

scholarly journals Transport tax: analysis of calculation and collection mechanism, improvement trends on the regional level (on the materials of the Republic of Dagestan)

2020 ◽  
pp. 47-64
Author(s):  
Mazika Musabekovna Imanshapieva
Keyword(s):  
Russian Federation ◽  
Regional Level ◽  
Tax Rates ◽  
Tax Base ◽  
Regional Budget ◽  
The Russian Federation ◽  
Principles Of Justice ◽  
The Republic

This article examines the peculiarities of taxation of vehicles, as well as the fiscal role of transport tax in the budget revenue of the constituent entities of the Russian Federation. Analysis is conducted on the overall dynamics of tax proceeds on transport tax into the budget system of the Russian Federation. Assessment is given to tax collection, as well as to the changes in structure of transport tax taxpayers on the federal level for the period from 2016 to 2019. Particular attention is turned to the role of tax rates and deductions on transport tax in formation of regional budget revenues. The author also analyzes tax proceeds, tax structure and tax base on transport tax on the regional level for the period from 2016 to 2019 (on the example of the Republic of Dagestan). Recommendations are made on the improvement of transport tax on the federal and regional level with regards to establishment of detailed differentiation of tax rates, application of reducing and increasing coefficients, as well as measures for improving the quality of tax administration of transport tax. The author also proposed measures aimed at full implementation of the principles of justice and proportionality of taxation in the context of calculation and collection of transport tax. The main results consists in the proposed recommendations on improvement of mechanism for calculation and collection of transport tax and enhancement of its current role in formation of regional budget revenues.

The Financial Health of Local Authorities in England and Wales: Resource and Expenditure Position 1974/1975–1980/1981

1982 ◽  
Vol 14 (8) ◽  
pp. 997-1022 ◽  
Author(s):  
R J Bennett
Keyword(s):  
Urban Areas ◽  
Analysis Of Covariance ◽  
Tax Rates ◽  
Strongly Correlated ◽  
Financial Health ◽  
Tax Base ◽  
Expenditure Patterns ◽  
Urban Stress ◽  
Local Party

This paper describes the spatial distribution of tax base, local expenditures, and local tax rates over the period from 1974/1975 to 1980/1981. The paper then analyses the extent to which resource and expenditure patterns are related to inner-city stress (as measured by partnership and other statutory status following the 1978 Inner Urban Areas legislation) and local political party colour. From the use of analysis of covariance methods, the conclusion is drawn that urban stress has little relation to resource and expenditure differences, but that local party colour is strongly correlated with expenditure and tax base differences. Deriving from the role of the rate support grant, tax rates show no significant relation to urban status or local party colour.

scholarly journals Optimalisasi Penerimaan Negara dari Cukai Minuman Mengandung Etil Alkohol: Analisis Data Mikro

2020 ◽  
Vol 5 (2) ◽  
pp. 131-141
Author(s):  
Mohtar Rasyid
Keyword(s):  
Control Function ◽  
Household Consumption ◽  
Actual State ◽  
Tax Revenue ◽  
Government Revenue ◽  
Tax Rate ◽  
Excise Tax ◽  
Excise Duty ◽  
State Revenue ◽  
Alcoholic Drinks

This study aims to evaluate the potential government revenue from alcoholic baverages (MMEA) excise. To measure the potential revenue from MMEA, this study uses a micro consumption database of household consumption for MMEA published by the Central Statistics Agency (BPS) in the SUSENAS. Data on consumption of MMEA is converted in standard units (liters) and multiplied by the new excise tax rate. The estimation results of excise receipts from MMEA indicate that the magnitude of the potential for excise duty can reach around IDR 9 Trillion. While the actual state revenue from MMEA excise is still in the range of IDR 5 to 6 Trillion. This finding indicates that Indonesia’s current MMEA excise tax revenue is relatively unoptimal. Some major suggestions conveyed in this study are:(a) the need to increase enforcement efforts so that excise violations can be minimized;, and (b) the need to introduce traditional MMEA into the MMEA excise scheme so that the excise control function for alcoholic drinks can be further improved.

Digital x-ray mapping of nanometer-size supported bimetallic catalysts

1988 ◽  
Vol 46 ◽  
pp. 530-531
Author(s):  
L. T. Germinario
Keyword(s):  
Background Radiation ◽  
Metal Cluster ◽  
Single Element ◽  
Beam Diameter ◽  
X Rays ◽  
X Ray ◽  
Major Interest ◽  
Induced Changes

Understanding the role of metal cluster composition in determining catalytic selectivity and activity is of major interest in heterogeneous catalysis. The electron microscope is well established as a powerful tool for ultrastructural and compositional characterization of support and catalyst. Because the spatial resolution of x-ray microanalysis is defined by the smallest beam diameter into which the required number of electrons can be focused, the dedicated STEM with FEG is the instrument of choice. The main sources of errors in energy dispersive x-ray analysis (EDS) are: (1) beam-induced changes in specimen composition, (2) specimen drift, (3) instrumental factors which produce background radiation, and (4) basic statistical limitations which result in the detection of a finite number of x-ray photons. Digital beam techniques have been described for supported single-element metal clusters with spatial resolutions of about 10 nm. However, the detection of spurious characteristic x-rays away from catalyst particles produced images requiring several image processing steps.

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