Abstract
World Health Organization gives great importance to excessive alcohol consumption among the population and its negative effects. It proposes a set of measures to reduce alcohol consumption and its harmful effects. The objective of our study was to estimate the effects of excise tax on alcohol in Romania, from two perspectives. On the one hand, we analyze the effects of alcohol excise on the consumption of alcoholic beverages among the Romanian population. We also consider the relationship between alcohol consumption and the incidence of diseases and deaths caused by it. On the other hand, we analyze the effects of the excise tax on alcohol on the state budget, through the revenues from the sales of alcohol. For achieving the main purpose of the paper, we analyze secondary data using both graphical and statistical methods. The statistical methods imply testing correlation between variables and also a regression model. The obtained results highlight the fact that the excise taxes on alcohol have not a significant effect on alcohol consumption among the population. At the same time, we observed that the revenues from excise taxes in alcohol at the state budget had an increasing trend. These results highlight the fact that the increase of excise duties for alcoholic beverages, in Romania, does not reduce their consumption. So, in order to limit the effects of this harmful habit of a certain part of the Romanian population, the decision-makers must take additional measures, the fiscal ones being relatively inefficient.
Highlights
In a general context in which the desideratum of sustainability is approached in accordance with various aspects of the activity in society and economy, which need improvements, our paper explores the possible correlations on the line taxation—alcohol consumption—public health
For analyzing the relationship between the excise taxes on alcoholic beverages from Romania and their prices we firstly focus our attention on the value of excise taxes for different types of alcoholic beverages in Romania
Our results are in line with those in the literature that did not obtain a significant relationship between these variables and is significant for decision makers because they emphasize the problem of public health affected by alcohol consumption
Summary
In a general context in which the desideratum of sustainability is approached in accordance with various aspects of the activity in society and economy, which need improvements, our paper explores the possible correlations on the line taxation—alcohol consumption—public health. At European level, alcohol is the third leading risk factor for illness and premature death, after smoking and high blood pressure [1]. The main risk factors that affect the health of people from Romania are unhealthy eating habits, smoking, alcohol consumption and low levels of physical activity [2]. Alcohol consumption is a major threat to public health, because on average, over a third of adults in Romania reported that they consumed episodic excess alcohol at least once a month. 35% of heavy episodic drinking, significantly exceeding the EU average which is of 20%. The European Observatory on Health Systems and Policies 2019 [2] shows significant differences between sexes, highlighting higher alcohol consumption among men compared to women
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