While discussions around alcohol policy in Poland often focus on social and cultural considerations, the key issue is economic, fiscal, social and constitutional in nature. The socio-economic costs of alcohol misuse in Poland are conservatively estimated at PLN 85–135 billion annually, while excise duty revenues cover only a fraction of this amount. The shortfall is borne directly by the state budget and, ultimately, by taxpayers.

Rzeczpospolita has published an important article entitled “An Uncovered Bill: On the Social Costs of Alcohol Consumption”, written by Dr Grzegorz Keler, Managing Partner at Jabłoński Koźmiński & Partners. As an expert in tax law, Dr Keler examines the issue through the lens of data, economic models and the constitutional principle of equality.

Key issues addressed in the article include:

• Why is a gram of pure alcohol contained in beer subject to excise duty at a rate several times lower than the same gram of alcohol contained in spirits? Dr Keler explains how basing taxation on degrees Plato rather than on the actual ethyl alcohol content favours certain market segments.
• Differentiating tax burdens according to the type of alcoholic beverage, rather than the amount of the harmful substance it contains, raises legitimate concerns in the light of Article 32 of the Constitution of the Republic of Poland, which establishes the principle of equality, and Article 20, concerning freedom of economic activity.
• Dr Keler analyses why sharp increases in excise duty rates on spirits between 2022 and 2024 did not result in a proportionate increase in budget revenues, but instead contributed to the growth of the grey market, creating additional health risks for consumers.

We encourage you to read the full analysis.