Does the Harmonization of Excise Duties Lead to the Convergence of the Member States of the European Union?
Jarmila Rybová

Language: en
Last modified: 2018-04-10


The paper answers the question about whether the current harmonization process in the area of ​​excise duties has led to convergence of the Member States of the European Union. As regards the overall tax quota, Member States are moving closer together. It can be assumed that the application of the directives on excise duties may lead to their convergence. Convergence is determined by the sigma convergence of the EU Member States' sub-tax tax quota for excise duties. The results show that there has been no convergence of excise taxes. In addition, excise rates have been  approaching in the Member States. The harmonization process, including the application of minimum rates, is not a sufficient tool to bring the selected sub-tax rate indicator closer. In particular, the differences in GDP differ between countries. This causes divergence of the partial tax quota. This situation can be justified also by the different consumption patterns of goods burdened by excise duties, different cultural and historical habits, differences in the structure of the consumption of these goods and the application of differently high rates of excise duties.


European Union; taxation; harmonization; excise taxes

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