208
127
824
283
53
Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
8 | Total government
revenues due to beer
In 2010 total revenue from excise, VAT and income-related
contributions due to beer production and sales was
estimated to be 1.5 billion euro. In 2010 these government
revenues increased by 26% compared to 2009.
VAT revenue was estimated to be 410 million euro,
generated mainly in the retail sector.
In 2010, excise revenue from beer totalled 824 million
euro. In 2009 this excise revenue was much lower
at 555 million euro. This can be explained by the big
increase in the excise duties levied on beer.
Income-related revenue due to beer production and
sales was approximately 261 million euro, comprising
107 million euro income tax, 60 million euro social
security contributions paid by employees and 94 million
euro social security taxes and payroll taxes paid by
employers.
For Turkey we could also calculate what the brewing
sector paid in 2010 on corporate taxes and other taxes.
Corporate taxes totalled 40 million euro in 2010, and
other taxes paid by the Turkish breweries to 50 million
euro. For the comparison with the other 30 countries,
corporate and the other taxes are not incorporated in
the figure below.
›
Graph 37.5. / Government revenues due to the production
and sale of beer : 1.5 billion euro
›
Source : Ernst & Young calculations
37
251
Turkey