Forbrugeradfærd i et samfundsmæssigt perspektiv i henhold til grænsehandel: Afgifter som værktøj

Jonas Christiansen & Sebastian Becker Adriansen

Studenteropgave: Kandidatafhandlinger


Denmark uses indirect taxes, excise duties and VAT, as important sources of finance, much more than our European neighbors. With higher VAT in general, especially on food, and high excise duties on 'unhealthy' or 'environmentally harmful' products, certain goods are significantly more expensive in Denmark than abroad. This creates Border Trade, defined as physical import and export of goods, where sales taxes are applicable. With frequent visits to border shops dragged by offers, Danish consumers purchase a lot of other goods while in the shop. This creates important lost tax revenues, associated loss of jobs and problems for Danish shops to compete. Consumers do not always act logically as to why consumer behavior is included in this report to gain insight into the factors that influence consumer purchasing. Ajzen's theory on Planned Behavior is compared to Giddens. The fact that consumers are not always rational is shown in numerous studies. Kahneman described this with his theory of Human Consciousness. Consumer behavior is governed by two systems depending on consumers situation. An eye-tracker experiment has been used to identify how consumers responds to offers. The experiment itself was challenged by the physical set-up and our fixed gear: Key learning is, that a similar experiment should be done on site in real world within German and Danish stores. When a consumer makes a decision, it is rarely simple. Consumers uses several information, and the 'Cue Utilization theory' describes how stimuli, mood and flock mentality is important. Free movement of goods is a cornerstone within the EU. TEUF Article 34 calls for particular interest, as it prevents Member States from imposing trade barriers on external goods. The Danish excise duties and VAT is examined in relation to the article Several ideas have come into play to combat Border Trade. As reduction in VAT is not financially affordable only targeted excise duty on border sensitive goods seem realistic. In the more nontraditional end, a VAT exemption zone has been suggested. The proposal was immediately politically rejected. In addition to targeted excise relief, the focus on consumer behavior and information seems to be the most realistic way to ensure a reasonable balance between Border Trade, Tax revenue and Health. Visibility of the actual transport costs and time consumption can be used for this

UddannelserCand.merc.jur Erhvervsøkonomi og Jura, (Kandidatuddannelse) Afsluttende afhandling
Antal sider109
VejledereJesper Clement