Legal aspects of the indoor production of liquors and certified distillation The author analyzes all possible crimes, which can be comitted in the indoor production of liquors or during certified distillation. Firstly, he defines key terms and provides the sources important for the field of liquor production, provides information about history of liquors making and explains how the certified distillation works. The thesis also includes the author's own definition of yet undefined legal concept of the indoor liquor production. In the section devoted to the analysis of individual crimes, the author first looks at the offense of illegal production of alcohol, which has been excluded from the criminal Code. The recent health crisis in Czech republic called Methanol affair is described in the thesis as well with connection to indoor production of liquors and certified distillation. The part about the Methanol affair also describes why the crisis happened and what were the consequences for people living in Czech republic (prohibition, death of many citizens, injuries etc.) Detailed examination in relation to the indoor production of liquors and certified distillation is provided to crimes against life and health, economic crimes and to generally dangerous crimes. During the indoor production of liquors or...

The thesis deals with the issue of excise taxes in the Czech Republic and in selected OECD countries over the period 2007-2012 and their impact on resource coverage of the state budget. The theoretical part consists of the basic concepts relating to taxes, their basic structure, including the advantages and disadvantages of various groups of taxes. Main part of this thesis is the analysis of excise taxes in the Czech Republic, Denmark, Germany and the Slovakia which leads to a comparison between these countries. The hypothesis was that the Czech Republic levied excise few. Since this hypothesis is confirmed, the thesis contains a proposal for amendment in excise taxes which of the three possible options is chosen variant of the introduction of new taxes, the taxes on sweets. This part is undoubtedly the greatest benefit of the whole thesis. The work assumes that the introduction of this tax has had a positive impact on the state budget of 6-7 billion Czech crowns.

This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the basis of the data obtained from the Czech Statistical Office and own calculations.