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Komparace vlivu spotřební daně na spotřebu a státní rozpočet ČR u tabákových výrobků a alkoholu v letech 2000-2015 / Comparison of the impact of excise taxes on consumption and the state budget of the Czech Republic on tobacco products and alcoholic beverages in the years 2000-2015

This diploma thesis allows getting complex summary about important aspects of tax theory with special focus on excise taxes. The thesis is an analysis of excise tax on alcoholic beverages and tobacco products in the Czech Republic in the years 2000-2015. The analysis includes an assessment of the impact of rates increase of specific excise taxes on the state budget, the consumption of selected products and the number of detected tax evasions. The thesis demonstrated a positive correlation between the increase in excise taxes and revenues from alcoholic beverages and tobacco products. Increasing rates but also leads to a decrease in consumption of these products and has an impact on the number of detected cases of tax evasions in the area of excise taxes.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206709
Date January 2015
CreatorsKras, Jakub
ContributorsLoužek, Marek, Pekárek, Štěpán
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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