Taxation of Wine and Beer in the European Union

This diploma thesis examines the taxation of wine and beer through excise duties with the aim of determining the appropriate tax strategy for European Union member states. It begins by discussing the earliest references to the production of beer and wine, including the initial forms of taxes imposed on these alcoholic beverages. The thesis then examines the current harmonization of tax systems among European Union member states regarding excise taxation, including excise tax rates on wine and beer. In addition to regulations concerning excise taxes, other regulations related to the cultivation of grapes and hops, the production of wine and beer, and their consumption or sale are also presented. Subsequently, the excise tax rates on wine and beer in EU member states are presented and compared, along with other macroeconomic indicators (e.g., consumption, wine and beer production, and revenue from these taxes). Based on a simple comparison, several hypotheses are derived, which are then subjected to a Mann–Whitney or Kendall correlation test. The results of the analysis show that wine-producing countries’ strategy is to tax both wine and beer at a lower rate, thereby supporting their production and consumption as much as possible, while beer-producing countries primarily support the production and consumption of beer.