The theoretical part of this work is focused on a tax harmonization and the position of tax on custom in tax systems of some countries which are members of the European Union. The practical part is focused on a measuring of the tax incidence in the Czech Republic. The tax incidence of excises in the Czech Republic in the time period from 2002 to 2007 is measured on the base of the statistical events which are published by the Czech Bureau of Statistics. The own calculation of the tax incidence is implemented by rate of progressivity by Norbert Kakwani.

Master's thesis is devoted to the study of prospects for improving the excise taxation of alcoholic beverages. Final qualifying work consists of an introduction, three chapters, conclusion and list of references. The first chapter examines the theoretical foundations of the excise taxation of alcoholic beverages. In the second chapter an analysis of the receipt of excise taxes on alcohol products in the budget system for 2007-2016. The third chapter developed recommendations for improving the excise taxation of alcoholic beverages. / Магистерская диссертация посвящена исследованию перспектив совершенствования акцизного налогообложения алкогольной продукции. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе изучены теоретические основы акцизного налогообложения алкогольной продукции. Во второй главе проведён анализ поступления акцизов на алкогольную продукцию в бюджетную систему за 2007-2016 гг. В третьей главе разработаны рекомендации по совершенствованию акцизного налогообложения алкогольной продукции.