DOI: 10.32725/978-80-7694-102-1.44



Inproforum 2024 (vol. 18):306-311 | DOI: 10.32725/978-80-7694-102-1.44

Still Wine can bring Additional Billions to Public Budgets

Jarmila Rybová
University of South Bohemia in České Budějovice,Faculty of Economics, Department of Accounting and Finance, Studentská 13, 370 05 České Budějovice, Czech Republic, jrybova@ef.jcu.cz

The aim of the article is to quantify the possible tax income from still wine for public budgets. The Ministry of Finance has evaluated the possibilities of introducing a higher than zero rate on still wines several times. Still wine is the only alcoholic beverage without excise duty. The Czech Republic applies a zero rate on still wines as well. The author assumes the same rate for still wines as the rate for sparkling wines and intermediate products. The tax will increase the price of a 0.7 l bottle of wine by CZK 18. The results of the article show a possible tax amount of around 4 billion CZK. The National Budget Council also presents a similar result. This revenue is much higher for public budgets than the tax on sparkling wine and intermediate products. However, tradition, popularity of the drink and pressure from producers are of great importance.

Keywords: still wine, excise duty, wine tax, tax revenues

Published: January 11, 2025  Show citation

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Rybová, J. (2024). Still Wine can bring Additional Billions to Public Budgets. Inproforum, 18(1), 306-311. doi: 10.32725/978-80-7694-102-1.44
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