This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxation of cigarettes is effective. It means whether taxation of cigarette have an impact on cigarettes consumption. The analysis show that the explanatory variable for taxation is statistically inefficient. That say that the level of taxation does not affect the cigarettes consumption.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264314 |
| Date | January 2015 |
| Creators | Lichterová, Markéta |
| Contributors | Tepperová, Jana, Tecl, Jan |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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