National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Společenské náklady jako kritérium pro stanovení výše spotřební daně na alkohol
Šikola, Drahoš
ŠIKOLA, D. Social cost as a criterion for determining the amount of excise duty on alcohol. Diploma thesis. Brno, 2015. This thesis is focused on assessement of alcohol excise duty based on social cost of harmful alcohol consumption. The thesis is based on a comparision of those social cost with tax revenues of excise duty. Based on the difference between those two values, different approaches are enumerated to increase desirable excise duty rates. Different variants are proposed there to cover above mentioned costs from alcoholic drinks equaly and also with price advantage for particular drinks. Concurently, a solution is outlined for a change of taxes after inclusion of an amount of colletction of value added tax derived from excise duty into a calculation. Based on the calculation, recommendations are proposed to change current rates of excise duty.

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