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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264348 |
| Date | January 2015 |
| Creators | Dík, Lukáš |
| Contributors | Vostrovská, Zdenka, Hájek, 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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