TY  - EJOUR
AB  - 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.
AU  - Zmarzłowski, Krzysztof
AU  - Orłowski, Arkadiusz
DA  - 2014
DA  - 2014
DO  - 10.22004/ag.econ.201808
DO  - doi
ID  - 201808
IS  - 2
JF  - Roczniki (Annals)
KW  - Agribusiness
KW  - excise duty
KW  - beer
KW  - spirits
KW  - wine
KW  - Spearman’s rank correlation coefficient
L1  - https://ageconsearch.umn.edu/record/201808/files/16-2-Zmarzlowski.pdf
L2  - https://ageconsearch.umn.edu/record/201808/files/16-2-Zmarzlowski.pdf
L4  - https://ageconsearch.umn.edu/record/201808/files/16-2-Zmarzlowski.pdf
LA  - pol
LA  - Polish
LK  - https://ageconsearch.umn.edu/record/201808/files/16-2-Zmarzlowski.pdf
N2  - 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.
PY  - 2014
PY  - 2014
T1  - Podatek Akcyzowy z Wyrobów Alkoholowych Jako Zródło Finansowania Budżetu Państwa w Latach 1999-2012
TI  - Podatek Akcyzowy z Wyrobów Alkoholowych Jako Zródło Finansowania Budżetu Państwa w Latach 1999-2012
TT  - Excise Tax for Alcohol Products as a Source of Financing the State Budget in the Years 1999-2012
UR  - https://ageconsearch.umn.edu/record/201808/files/16-2-Zmarzlowski.pdf
VL  - 2014
Y1  - 2014
T2  - Roczniki (Annals)
ER  -