000201808 001__ 201808 000201808 005__ 20250108135548.0 000201808 0247_ $$2doi$$a10.22004/ag.econ.201808 000201808 037__ $$a1230-2016-99656 000201808 037__ $$a1230-2016-100665 000201808 041__ $$apol 000201808 242__ $$aExcise Tax for Alcohol Products as a Source of Financing the State Budget in the Years 1999-2012 000201808 245__ $$aPodatek Akcyzowy z Wyrobów Alkoholowych Jako Zródło Finansowania Budżetu Państwa w Latach 1999-2012 000201808 260__ $$c2014 000201808 269__ $$a2014 000201808 270__ $$mkrzysztof_zmarzlowski@sggw.pl$$pZmarzłowski, Krzysztof 000201808 270__ $$markadiusz_orłowski@sggw.pl$$pOrłowski, Arkadiusz 000201808 336__ $$aJournal Article 000201808 520__ $$aIn this paper we try to find out of how level of excise duty on alcohols affect on level of national incomes in Poland. For this aim we made tables and figures different analysis. Analysis Spearman’s rank correlation coefficient between excise duty on spirits, beer and wine were additional elements. Table and graphical analysis investigate that there is relationship between excise duty on spirits and national incomes. Unfortunately analysis Spearman’s rank correlation coefficient show, that for statistical point of view, there is now correlation between this two variables. Interesting results we obtained for a beer. Both analysis shows that National Treasury is positively correlated with level of excise duty on beer. In case of wine conducted analysis doesn’t give clearly results about direction of relationship between excise duty on wine and national incomes. 000201808 546__ $$aPolish 000201808 650__ $$aAgribusiness 000201808 6531_ $$aexcise duty 000201808 6531_ $$abeer 000201808 6531_ $$aspirits 000201808 6531_ $$awine 000201808 6531_ $$aSpearman’s rank correlation coefficient 000201808 700__ $$aZmarzłowski, Krzysztof 000201808 700__ $$aOrłowski, Arkadiusz 000201808 773__ $$j2014$$d2014 000201808 773__ $$k2 000201808 773__ $$tRoczniki (Annals) 000201808 8564_ $$965f555a1-fe8b-4cb2-af26-0dbd7b9cbe9b$$s561841$$uhttps://ageconsearch.umn.edu/record/201808/files/16-2-Zmarzlowski.pdf 000201808 887__ $$ahttp://purl.umn.edu/201808 000201808 909CO $$ooai:ageconsearch.umn.edu:201808$$pGLOBAL_SET 000201808 912__ $$nSubmitted by Andrzej Woloszyn (andrzej@seria.com.pl) on 2015-04-16T11:42:57Z No. of bitstreams: 1 16-2-Zmarzlowski.pdf: 561841 bytes, checksum: 7905f151d533534353e563c215ef73af (MD5) 000201808 912__ $$nMade available in DSpace on 2015-04-16T11:42:57Z (GMT). No. of bitstreams: 1 16-2-Zmarzlowski.pdf: 561841 bytes, checksum: 7905f151d533534353e563c215ef73af (MD5) Previous issue date: 2014 000201808 913__ $$aLicense granted by Andrzej Woloszyn (andrzej@seria.com.pl) on 2015-04-16T11:40:39Z (GMT): <center> <h2> Deposit Agreement </h2> </center> I represent that I am the creator of the digital material identified herein (&ldquo;Work&rdquo;). I represent that the work is original and that I either own all rights of copyright or have the right to deposit the copy in a digital archive such as AgEcon Search. I represent that in regard to any non-original material included in the Work I have secured written permission of the copyright owner (s) for this use or believe this use is allowed by law. I further represent that I have included all appropriate credits and attributions. I hereby grant the Regents of the University of Minnesota (&ldquo;University&rdquo;), through AgEcon Search, a non-exclusive right to access, reproduce, and distribute the Work, in whole or in part, for the purposes of security, preservation, and perpetual access. I grant the University a limited, non-exclusive right to make derivative works for the purpose of migrating the Work to other media or formats in order to preserve access to the Work. I do not transfer or intend to transfer any right of copyright or other intellectual property to the University. If the Deposit Agreement is executed by the Author�s Representative, the Representative shall separately execute the following representation: I represent that I am authorized by the Author to execute this Deposit Agreement on behalf of the Author. 000201808 980__ $$a1230 000201808 982__ $$gPolish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistów Rolnictwa i Agrobiznesu (SERiA)>Annals>2014, Number 2