PT  - JOURNAL ARTICLE
AU  - David, Petr
TI  - Development of excise rates criteria in the European Union and its member states fulfilment
DP  - 2014 Oct 7
TA  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
PG  - 65--76
VI  - 57
IP  - 6
AID - 10.11118/actaun200957060065
IS  - 12118516
AB  - European Union regulates member states market to secure free trade. This obtains also in case of excise imposed on cigarettes, which is a composite tax. It is possible to fulfil not only fiscal function but also other aims of member states tax policies by imposing of cigarette excise. It is not easy to regulate this excise in the European Union. There are three significant limitations in cigarettes taxation at the present time, which regulate proportion of specific part of excise, absolute amount of excise per 1.000 cigarettes and proportion of excise imposed on cigarettes and its price. This limitations development and its fulfilling is identified and analyzed here. Measure of certainty of future criteria development and determinants of this criteria fulfilling, allows prediction in this area.