Excise duty on coffee in Estonia: the example of Germany
Kohvi aktsiis Eestis Saksamaa näitel
The aim of the thesis is to find out what will happen in Estonian coffee market if excise duty is added to products containing coffee as Germany does. To achieve the goal, 4 research tasks were set up, which were solved by using in combination qualitative and quantitative research methodology. The thesis provides a thorough overview of coffee market in Estonia and the possibility of adding excise duty on coffee products. Also, it gives a thorough overview excise duty on coffee in Germany and how it works there.
Introduction ; 1. Coffee excise duty ; 1.1. Coffee market in Estonia ; 1.2. The nature of coffee products as excise goods in Germany ; 2. Coffee market, consumption and potential taxation in Estonia ; 2.1. The possibility of excise duty on coffee products in Estonia ; 2.2. The consumption of coffee products and the potential taxation income ; Conclusion