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Evaluation of Excises´ Revenue in Context of Treatment Costs the Tax Consumers
 Šmejkalová, Veronika ; Moravec, Lukáš (advisor) ; Tomáš, Tomáš (referee)
The content of this work is to determine the relative benefit of collection of excise taxes to the state budget of the Czech Republic in recent years. Specifically the tax on tobacco, on alcohol, on beer, on wine and intermediate products. It will compare these state budget revenues with expenditures that is spent on treating diseases incurred in connection with the consumption of products subject to the excise tax applies, ie. tobacco and alcohol. In conclusion, the thesis will be evaluated the effectiveness of the system.
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