@article{Zmarzłowski:201808,
      recid = {201808},
      author = {Zmarzłowski, Krzysztof and Orłowski, Arkadiusz},
      title = {Podatek Akcyzowy z Wyrobów Alkoholowych Jako Zródło  Finansowania Budżetu Państwa w Latach 1999-2012},
      journal = {Roczniki (Annals)},
      address = {2014},
      number = {1230-2016-99656},
      year = {2014},
      abstract = {In this paper we try to find out of how level of excise  duty on alcohols affect on level of national incomes
in  Poland. For this aim we made tables and figures different  analysis. Analysis Spearman’s rank correlation
coefficient  between excise duty on spirits, beer and wine were  additional elements. Table and graphical  analysis
investigate that there is relationship between  excise duty on spirits and national incomes. Unfortunately  analysis
Spearman’s rank correlation coefficient show, that  for statistical point of view, there is now correlation  between
this two variables. Interesting results we obtained  for a beer. Both analysis shows that National Treasury  is
positively correlated with level of excise duty on beer.  In case of wine conducted analysis doesn’t give  clearly
results about direction of relationship between  excise duty on wine and national incomes.},
      url = {http://ageconsearch.umn.edu/record/201808},
      doi = {https://doi.org/10.22004/ag.econ.201808},
}