Alcohol excise duty policy in Poland in the 21st century

Jarosław Neneman

doi:10.5114/jhi.2021.113169

eISSN: 2450-5722
ISSN: 2450-5927

Journal of Health Inequalities

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2/2021
vol. 7

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abstract:

Special paper

Alcohol excise duty policy in Poland in the 21st century

Jarosław Neneman

¹

Department of Institutional Economics and Microeconomics, Faculty of Economics and Sociology, University of Lodz, Poland

J Health Inequal 2021; 7 (2): 102–106

DOI: https://doi.org/10.5114/jhi.2021.113169

Online publish date: 2021/12/31

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Excise duty is a powerful tool of alcohol policy. The fact that excise is a unit tax means that lack of excise adjustment with inflation means in fact excise reduction in real terms. To understand tax policy with respect to tobacco and alcohol, political perspective must be taken into account. Policymakers consider the political cost and benefits of tax changes. If the public awareness of alcohol epidemic and the social cost of alcohol consumption is low, then it is difficult for politicians to initiate far-reaching alcohol control policies. They may seek popularity among voters, leading to a lose-lose situation: low tax revenue and high social and medical cost of alcohol consumption. This happened in Poland when in 2002 the excise duty on spirit was reduced by 30% resulting in great surge in alcohol related deaths. Social awareness is therefore the key factor for the success of comprehensive alcohol control policy.

keywords:

tax policy, excise on alcohol, excise duty revenues, economic affordability of alcohol, Poland

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Alcohol excise duty policy in Poland in the 21st century

Jarosław Neneman 1

tax policy, excise on alcohol, excise duty revenues, economic affordability of alcohol, Poland

Jarosław Neneman

¹