Wpływ podatku akcyzowego na konsumpcję alkoholi
Impact of excise tax on alcohol products consumption

Summary/Abstract: This paper concerns the impact of excise duty on the consumption of alcohol beverages in Poland. During the period of 1999–2014 the level of excise duty on imposed alcohol products was subject to several changes. There is relationship between excise duty on spirits and consumption. In the case of spirits the increase of excise rate resulted in a decrease of their consumption. In the case of beer the analysis shows that there is no correlation between these two variables. The reason for that could be a change in the pattern of alcohol consumption in Poland.

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