Analysis of the Impact of Consumption Taxes on the Development of Alcohol Addiction in Selected OECD Countries and Slovakia

INTRODUCTION: In recent years, the governments of several countries around the world have focused on consumption taxes, which they use from two important points of view – the first point of view is the state budget, where through the increase of the point of consumption tax, revenues to the budget are increased. The second, no less important point of view is health and the environment. These political goals and the structure of consumption taxes as a means of influencing the consumption behavior of the population are, in many ways, the same in OECD countries. However, the difference is in the specific rates within the individual OECD countries, which independently set the consumption tax amount at their discretion.

METHODS: The tax burden on specific goods subject to excise duty can differ significantly due to the application of reduced rates e.g. This regulation of alcohol consumption tax should positively affect alcohol consumption and alcohol addictions in the studied OECD countries. Data sources for this researchcomparative analysis were available from the WHO, GISAH, CDC, Tax Foundation, OECD and Eurostat.

RESULTS: The presented analysis points to the results of research focused on the impact of consumption taxes (specifically consumption taxes on alcohol) on the development of alcohol addiction in selected OECD countries and Slovakia.

CONCLUSIONS: By comparing the results of analyses in selected countries, we concluded that the increase in excise taxes on alcohol does not directly affect the consumption of alcohol in the country and the related addiction to alcohol.