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Determinace sazby akcízu z vína v zemích EU
 Malá, Karolína
Bachelor thesis is focused on excise tax of wine in countries of EU. The aim of this Bachelor thesis is to verify the existence of state protectionism in the field of taxation of still and sparkling wine. To verify the hypothesis are used data which are related to consumption, production and the level of wine taxation in countries of European union in the year 2014. At the end of the bachelor thesis is conclusion of this test which does not confirm existence of state protectionism in creation of excise tax of wine in EU countries
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