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The incidence of the change in the excise duty on beer rates on consumer prices of beer
 Fousová, Zuzana ; Svátková, Slavomíra (advisor) ; Eisenwort, Lukáš (referee)
Abstract My Bachelor thesis deals with the tax incidence in the period of the changes in the excise duty on beer in the Czech Republic. The research is based on secondary data and primary data. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected sorts of beer Staropramen before the change in the excise duty on beer rates and after the change. Then was determined the type and distribution of tax incidence.
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