Evaluation of the rates and structures of excise duty on alcohol and alcoholic beverages

Revenues generated by Value-Added Tax (VAT) play an important role in the budgets of European Union (EU) Member States (MS) and the EU; as VAT resource accounts for around 10% of EU own resource revenue and around 26% of MS’s tax revenue. Tax fraud, evasion and avoidance reduce these revenues, and undermine the tax system, affecting &hellip; <a href="https://case.dev10.pro/project/evaluation-of-the-rates-and-structures-of-excise-duty-on-alcohol-and-alcoholic-beverages/">Continued</a>

Personal Income Tax (PIT) and social security contributions (SSC) are the core source of government revenue in all EU Member States. In 2020, PIT and SSC contributions across Member States ranged from 49 to 75 percent and accounted in total for approximately 67 percent of total receipts from taxes and social contributions in the EU-27. &hellip; <a href="https://case.dev10.pro/project/evaluation-of-the-rates-and-structures-of-excise-duty-on-alcohol-and-alcoholic-beverages/">Continued</a>

Description: The core objective of this study is to inform in an accurate, timely, understandable, and attractive manner the national administrations, Commission, academic community, and a broader audience on the value, development over time, and difference across Member States of tax gaps and related parameters. More specifically, the study will cover the VAT compliance gap, &hellip; <a href="https://case.dev10.pro/project/evaluation-of-the-rates-and-structures-of-excise-duty-on-alcohol-and-alcoholic-beverages/">Continued</a>

The project will examine what causal mechanisms link the pseudo-causal policy narratives and policy outcomes in the European Union’s trade-development-migration nexus (hereafter, T-D-M nexus), and how they do it. To address this question, the project will focus on the narratives about addressing the root causes of migration through trade and development cooperation, produced by the &hellip; <a href="https://case.dev10.pro/project/evaluation-of-the-rates-and-structures-of-excise-duty-on-alcohol-and-alcoholic-beverages/">Continued</a>

The project will be conducted in the context of the ongoing war in Ukraine and Russia’s increasingly assertive regional policy, which will continue to affect the economic situation of the three analysed countries via various channels – trade of goods and services, remittances of labour migrants, financial flows, energy dependence (all countries are net energy &hellip; <a href="https://case.dev10.pro/project/evaluation-of-the-rates-and-structures-of-excise-duty-on-alcohol-and-alcoholic-beverages/">Continued</a>

EU skepticism, anti-EU votes in EP, and national elections have increased over the past 10 years, mainly driven by a combination of long-term economic and industrial decline, low levels of education, and lack of local employment opportunities. Rural areas are often characterised by a combination of these factors.&nbsp; The goal of the project commissioned by &hellip; <a href="https://case.dev10.pro/project/evaluation-of-the-rates-and-structures-of-excise-duty-on-alcohol-and-alcoholic-beverages/">Continued</a>