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Analysis of corruption in distillery industry in Czechoslovakia after 1918
Vodička, Jan ; Jakubec, Ivan (advisor) ; Szobi, Pavel (referee)
In 1923 Svehla's government adopted regulation on the interim management of alcohol, which entrusted the management of distilling industry to private held company. The company, whose shareholders were organizations uniting most alcohol producers, as a result, found itself in the position of alcohol monopoly. In my thesis I show, that this unprecedented transfer of state reserves of alcohol and also all control over distilling industry into the hands of distillers was accompanied by widespread corruption that apply distilling representatives to lobby the leaders of the political parties in the relevant ministries and parliament.
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Taxation of spirits in the Czech Republic and in the world
Dufek, Jakub ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
Diploma thesis "Taxation of spirits in the Czech Republic and in the world" is focused on taxation of this comodity, legislative regulation and description of effects on society. This work is divided into four main chapters. The first two of them describe laws related to taxation of sprits. The main purpose of this section is to focus on the law of the Czech Republic and also on the regulation of the European Union, because the EU regulation has high influence on our country. Apart from those parts this section also contains history of excise duties in our country.The second chapter is oriented on tax and economy theories of excises. After that follows the second half of the work, where I am aiming on costs and revenues in relation with spirits (alcohol in general). The third chapter will describe the method of calculation of costs arising from consumption of alcoholic beverages based on standards of World Health Organisation. At the end of this section social costs concerning consumption of alcohol will be quantified and also compared on international basis. The last chapter will be about revenues from spirits excise duty and I will focus on significance of this tax in the Czech Republic and other OECD countries, tax rates of spirits and in conclusion I am going to find out, if a relation between tax rate size and amount of revenues from spirits excise exists.
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Vliv navrhovaného zvýšení spotřební daně na obchod s vínem
Petratur, Nikola
The thesis deals with the issue of taxation of still wine. Attention is paid to the wine and spirits consumptions changesinduced by the wine price increase. Change in quantity demanded is calculated using the price and cross elasticities. The chenges of the tax revenues are analysed using calculations mentioned above. In conclusion, recommendations to the rate of excise duty on still wine are drawn.
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Dopady změn spotřebních daní na podnikatelský subjekt
Pokorná, Kristýna
This thesis deals with the issue of excise duty on mineral oils -- diesel oil and petrol Natural 95 and excise duty on ethyl alcohol - fruit and grower distillery. The main objective of this work is to assess the effects of changes in rates of excise duties on mineral oils and ethyl alcohol on the consumption in specific trading company in 2002 - 2011 using the methods of comparison.
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Prodej lihovin a jejich zdanění
Hojgrová, Eva
This bachelor thesis analyses the current legal regulation in administration of an excise tax on alcohol. The thesis describe the types of tax evasion and domestic legislation of an excise tax on tobacco products. It also identifies strengths and weaknesses in the administration of this tax. It is based on the identification of strengths and weaknesses and the thesis suggests potencial measures for elimination of tax evasion.
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Zdanění lihovin spotřební daní v České republice
Steinhauserová, Iva ; Svátková, Slavomíra (advisor) ; Blecha, Vladislav (referee)
Cílem diplomové práce je zjistit dopady legislativních změn v oblasti zdanění lihu spotřební daní v České republice na konkrétního výrobce lihovin. Přes historii úprav spotřební daně z lihu v České republice a v zemích Evropské unie se pozornost následně přesouvá na konkrétní legislativní změny zákona o spotřebních daních. Součástí práce jsou i další zákony a nařízení, jejichž dodržování je pro úspěšnou budoucnost společnosti nezbytné. Konkrétní dopady na společnost jsou vyhodnoceny v závěrečné třetí kapitole
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