{"id":12818,"date":"2026-07-17T10:14:47","date_gmt":"2026-07-17T08:14:47","guid":{"rendered":"https:\/\/jklaw.pl\/dr-grzegorz-keler-na-lamach-rzeczpospolitej-o-spolecznych-kosztach-spozycia-alkoholu\/"},"modified":"2026-08-16T15:37:52","modified_gmt":"2026-08-16T13:37:52","slug":"grzegorz-keler-phd-in-rzeczpospolita-on-the-social-costs-of-alcohol-consumption","status":"publish","type":"post","link":"https:\/\/jklaw.pl\/en\/grzegorz-keler-phd-in-rzeczpospolita-on-the-social-costs-of-alcohol-consumption\/","title":{"rendered":"Grzegorz Keler, PhD in\u00a0Rzeczpospolita\u00a0on the social costs of alcohol consumption"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">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\u00a0PLN 85\u2013135 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.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rzeczpospolita<\/strong>\u00a0has published an important article entitled\u00a0<strong>\u201cAn Uncovered Bill: On the Social Costs of Alcohol Consumption\u201d<\/strong>, written by\u00a0<strong>Dr Grzegorz Keler, Managing Partner at Jab\u0142o\u0144ski Ko\u017ami\u0144ski &amp; Partners<\/strong>. As an expert in tax law, Dr Keler examines the issue through the lens of data, economic models and the constitutional principle of equality.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key issues addressed in the article include:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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.<\/li>\n\n\n\n<li>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\u00a0<strong>Article 32 of the Constitution of the Republic of Poland<\/strong>, which establishes the principle of equality, and\u00a0<strong>Article 20<\/strong>, concerning freedom of economic activity.<\/li>\n\n\n\n<li>Dr Keler analyses why sharp increases in excise duty rates on spirits between\u00a0<strong>2022 and 2024<\/strong>\u00a0did 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.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>We encourage you to read the&nbsp;<a href=\"https:\/\/www.rp.pl\/opinie-prawne\/art44814871-grzegorz-keler-rachunek-bez-pokrycia-czyli-o-spolecznych-kosztach-spozycia-alkoholu\" target=\"_blank\" rel=\"noopener\">full analysis<\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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\u00a0PLN 85\u2013135 billion annually, while excise duty revenues cover only a fraction of this amount. The shortfall is borne&#8230;<\/p>\n","protected":false},"author":1,"featured_media":12729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[118,121],"tags":[],"obszary-praktyki":[],"ppma_author":[327],"class_list":["post-12818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-media-en"],"acf":[],"taxonomy_info":{"category":[{"value":118,"label":"News"},{"value":121,"label":"Media"}]},"featured_image_src_large":["https:\/\/jklaw.pl\/wp-content\/uploads\/2026\/07\/2026-GRAFIKI-JKLAW_blog-84-1024x576.png",1024,576,true],"author_info":{"display_name":"Administrator","author_link":"https:\/\/jklaw.pl\/en\/author\/administrator\/"},"comment_info":0,"category_info":[{"term_id":118,"name":"News","slug":"news","term_group":0,"term_taxonomy_id":118,"taxonomy":"category","description":"","parent":0,"count":286,"filter":"raw","term_order":"0","cat_ID":118,"category_count":286,"category_description":"","cat_name":"News","category_nicename":"news","category_parent":0},{"term_id":121,"name":"Media","slug":"media-en","term_group":0,"term_taxonomy_id":121,"taxonomy":"category","description":"","parent":0,"count":96,"filter":"raw","term_order":"0","cat_ID":121,"category_count":96,"category_description":"","cat_name":"Media","category_nicename":"media-en","category_parent":0}],"tag_info":false,"authors":[{"term_id":327,"user_id":0,"is_guest":1,"slug":"dr-grzegorz-keler-en","display_name":"dr Grzegorz Keler","avatar_url":{"url":"https:\/\/jklaw.pl\/wp-content\/uploads\/2025\/09\/Grzegorz-Keler-800x1200-px_avatar.png","url2x":"https:\/\/jklaw.pl\/wp-content\/uploads\/2025\/09\/Grzegorz-Keler-800x1200-px_avatar.png"},"first_name":"dr Grzegorz","last_name":"Keler","funkcja":"","telefon":"","job_title":"","linkedin":"https:\/\/www.linkedin.com\/in\/grzegorz-keler\/","description":""}],"_links":{"self":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/12818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/comments?post=12818"}],"version-history":[{"count":1,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/12818\/revisions"}],"predecessor-version":[{"id":12820,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/12818\/revisions\/12820"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/media\/12729"}],"wp:attachment":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/media?parent=12818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/categories?post=12818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/tags?post=12818"},{"taxonomy":"obszary-praktyki","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/obszary-praktyki?post=12818"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=12818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}