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Analýza příjmů ze spotřební daně z tabákových výrobků a nákladů spojených s negativními dopady jeho spotřeby v ČR. / Analysis of the revenue from excise taxes on tobacco products and the costs associated with negative effects of consumption in the Czech Republic

The topicality of this issue increases proportionally with increasing consumption of tobacco products, especially in certain age and social groups. Revenue from excise taxes on tobacco products is growing partly due to the ever-increasing consumption of tobacco products and also due to a gradual increase in taxes. The theoretical part will deal with tax theory, the theory of general government revenue and expenditure and the negative consequences caused by the consumption of tobacco products. The practical part will analyze the evolution of consumption of tobacco products, the development of revenues from excise taxes on tobacco products, development costs incurred in removing the negative consequences of tobacco consumption and the like. The aim of this work is the processing of the material on the development of tobacco consumption and evaluation of revenue and expenses resulting from the consumption of tobacco products, including the negative consequences, which will be proposed for their elimination.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:74300
Date January 2010
CreatorsSmrčka, Ondřej
ContributorsZeman, Karel, Běláčková, Vendula
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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