Podatek akcyzowy od piwa w II Rzeczypospolitej na tle ogólnej kondycji przemysłu piwowarskiego
Excise duty on beer in the Second Polish Republic against the overall condition of the beer brewing industry

Summary/Abstract: The paper discusses the issue of excise duty imposed on the beer brewing industry in the interwar period. It focuses in particular on the problems generated by incongruent legal systems in former partitions. The article opens with the discussion of various forms of taxation of beer production developed in the nineteenth century, especially those introduced in Austria-Hungary, Russia, and Prussia. It indicates the greatest obstacles in the development of the beer brewing industry in reborn Poland, including the necessity to equalise tax burdens in the 1920s and in the period of raging inflation. It also mentions the efforts of the beer brewing sector aimed at stabilising production and sales and assesses the conditions faced by the beer brewing industry in the interwar period.

• Details
• Contents