Podatek Akcyzowy z Wyrobów Alkoholowych Jako Zródło Finansowania Budżetu Państwa w Latach 1999-2012
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In this paper we try to find out of how level of excise duty on alcohols affect on level of national incomes
in Poland. For this aim we made tables and figures different analysis. Analysis Spearman’s rank correlation
coefficient between excise duty on spirits, beer and wine were additional elements. Table and graphical analysis
investigate that there is relationship between excise duty on spirits and national incomes. Unfortunately analysis
Spearman’s rank correlation coefficient show, that for statistical point of view, there is now correlation between
this two variables. Interesting results we obtained for a beer. Both analysis shows that National Treasury is
positively correlated with level of excise duty on beer. In case of wine conducted analysis doesn’t give clearly
results about direction of relationship between excise duty on wine and national incomes.