This diploma thesis aims to analyze impacts of beer consumer tax changes in Czech republic on the date 1st January 2011. Next confronts this impacts within each size class breweries through observation of the prices of consumer products. Track prices of the product was from 1st january 2010 to 31st march 2011, ie before and after amendement to the Law on excise duty. It was found, that consumer tax change falls to sellers - for small breweries and for larger breweries falls to buyers.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:176947 |
Date | January 2014 |
Creators | Čajková, Veronika |
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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