8 33
60
256
Brewing sector
Supplying sectors
Hospitality industry
Retail
91
22
117
43
3
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
7 | Total value added due to beer
8 | Total government
revenues due to beer
The contribution of the brewing sector to the Croatian
economy can also be expressed in terms of value added.
The total value-added generated by these 27,333 jobs is
estimated at 358 million euro :
The total revenue of excise, VAT and income-related
contributions due to beer production and sales is
estimated to be 277 million euro:
VAT revenue is estimated to be 161 million euro.
The main part of these VAT revenues is generated
in the hospitality sector.
The total of excise revenues on beer is 91 million euro.
Income taxes paid by employees in the brewing sector,
supplying sectors and the hospitality and retail sector
are estimated to be approximately 25 million euro.
In 2008 we calculated that the revenues of excise,
VAT and income-related contributions due to beer
production and sales were 312 million euro, which
refers to a decrease of 11.2 %.
The brewing sector share in overall value-added arising
from the production and sale of beer equals 9%,
which is higher than the brewing sector share in total
employment arising from beer (6%). A signifcant
explanation for this is the slightly higher productivity
of brewing sector employees.
›
Graph 11.4. / Value added due to the production
and sale of beer : 358 billion euro
›
Graph 11.5. / Government revenues due to the production
and sale of beer : 277 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
11
Croatia
75