This thesis is focused on identifying and quantifying the characteristics of inciden-ce of excise duty on cigarettes in the Czech Republic from 2004 to 2014. Working primarily determined by the effective rate impact of changes in excise rates on cigarettes buyers and sellers. Tax implications are determined as a weighted ave-rage price of cigarettes, as well as the unweighted average prices of cigarettes. For the tax rate on cigarettes is also verified that meets the minimum value determined in the context of the harmonization efforts of the Member States of the European Union. Furthermore, by analyzing excise taxes, cigarette consumption per capita and by calculating elasticities are at work also reviewed the objectives of tax policy in the Czech Republic. Based on the results of the thesis are formulated assumptions about effective consequences of possible future changes in the rate of excise duty on cigarettes.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191091 |
| Date | January 2015 |
| Creators | Dobrovolná, Jitka |
| 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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