Excise duty on coffee in Estonia: the example of Germany

Kohvi aktsiis Eestis Saksamaa näitel

dc.contributor.author	Konar, Anu
dc.contributor.other	Randlane, Kerly, juhendaja
dc.contributor.other	Sisekaitseakadeemia. Finantskolledž
dc.date.accessioned	2018-06-14T08:46:38Z
dc.date.available	2018-06-14T08:46:38Z
dc.date.issued	2018
dc.identifier.uri	https://digiriiul.sisekaitse.ee123456789/2097
dc.description	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	et_EE
dc.description.abstract	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.	et_EE
dc.language.iso	en	et_EE
dc.publisher	Sisekaitseakadeemia	et_EE
dc.subject	kohvi	et_EE
dc.subject	aktsiis	et_EE
dc.subject	Saksamaa	et_EE
dc.subject	tarbimine	et_EE
dc.title	Excise duty on coffee in Estonia: the example of Germany	et_EN
dc.title	Kohvi aktsiis Eestis Saksamaa näitel	EE
dc.type	Thesis	et_EE