The diploma thesis is focused on excise duties of alcoholic beverages including beer, wine and other spirits in the European Union. Duties rates are explained using three regressive models of consumption, production of alcoholic beverages and economic level of Member states. None of the models confirms duties rates are related to consumption or production; on the other side excise duties raise in case of increasing economic level. There were identified few states with prerequisites for protectionism based on research of Member states. This regards beer in Czechia, Germany, Belgium and Lithuania; wine in case of Slovenia, Portugal and Italy; spirits in Cyprus. In these states are more advantageous conditions in consumption and production of alcoholic beverages, although unconsciously or unin-tendedly embedded, than among other Member states.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:428734 |
| Date | January 2019 |
| Creators | Hýbl, David |
| 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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