Marko Šantek – Zagrebačka Banka, Unicredit Group, Samoborska cesta 145, Zagreb, Croatia
Sonja Cindori – Faculty of law, University of Zagreb, Trg Republike Hrvatske 14, Zagreb, Croatia

5th International Conference – ERAZ 2019 – KNOWLEDGE BASED SUSTAINABLE DEVELOPMENT, Budapest – Hungary, May 23, 2019, CONFERENCE PROCEEDINGS

Published by: Association of Economists and Managers of the Balkans – Belgrade, Serbia
Conference partners: Faculty of Economics and Business, Mediterranean University, Montenegro; University of National and World Economy – Sofia, Bulgaria; Faculty of Commercial and Business Studies – Celje, Slovenia; Faculty of Applied Management, Economics and Finance – Belgrade, Serbia;

ISBN 978-86-80194-20-2, ISSN 2683-5568, DOI:


Excessive alcohol consumption is a major health and social hazard of a modern society. Alcohol excise duties are important tool in hands of policymakers regarding possibilities to restrain and to control alcohol consumption. However, European Union directive 92/84/EEC undermines this potential with prescription of zero tax rates for wine which opens many doors of tax avoidance, substitution and smuggling opportunities. Regarding possible solutions, it is necessary to abolish zero tax rates for wine in European Union and to treat all alcoholic beverages equally in terms of taxation.

Key words

alcohol, tax, excise, smuggling, health, wine, consumption.


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