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Excise taxes in the tax system of the Czech Republic
KNĚŽÍČKOVÁ, Simona
The term 'tax' means a mandatory and statutory payment that flows into the public budget which is non-refundable, non-equivalent and ineffective. The taxes with the matter of consumption are classified as indirect taxes. The tax is applied indirectly to the seller who pays the taxes. The seller adds the tax to the price of a product which means that the tax is transferred to the consumer who becomes a taxpayer that pays them indirectly. The indirect taxes are divided into two sections - general and selective taxes. The consumption tax belongs to the group of selective taxes. Taxes are regulated by the state which determines the subject of taxes, the tax rate and the obligation to declare and pay the taxes. The basic task of consumption taxes is to tax product that are harmful to the environment or human health. The products are mineral oil, alcohol, beer, wine and intermediate goods and tobacco products. The rate of consumption tax is determined according to the degree of harmfulness of the product and it determines the tax rate that is included in the selling price of the product.
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COMPARISON OF CONSUMER TAXES IN THE CZECH REPUBLIC WITH ONE CHOSEN COUNTRY IN THE EU
VANĚREK, Petr
The premise of my undergraduate work is: ``Comparison of Consumer Taxes in the Czech Republic with one Chosen Country in the EU.{\crqq} The purpose of my work is to analyze and compare legislative amendments of consumer taxes with a chosen country in the EU. Focus is on prevention of tax evasion in the EU. Initially I examine the purpose of consumer taxes, their collection and distribution. Secondarily, I address the legislative amendment of consumer taxes in the Czech Republic, as well as in Slovakia. Additionally, comparison of the legislative amendments of consumer taxes both countries are made. Thirdly, I discuss the bylaws of consumer taxes published by the EU. I examine problems regarding the prevention of tax evasion associated with consumer tax harmonization. My work will show that every country in the EU has entitlement of its own assessment of consumer taxes. This discrepancy has an effect on individual domestic markets within the EU. Therefore, the EU processed consumer tax guidelines, which also focuses on the political domestic market. The EU{\crq}s focus is on the prevention of tax evasion and securing cooperation of countries in this area.
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Tobacco as subject of excise tax
Hanák, Radim ; Boháč, Radim (advisor) ; Marková, Hana (referee) ; Šramková, Dana (referee)
Tobacco as subject of excise tax Abstract The subject of my work is the excise duty on tobacco products and tobacco in all its forms. Tobacco is a very specific product in terms of taxation in comparison with other products taxed by excise duty. Whether it is the issue of labeling tobacco products, filing tax returns, or the method of packaging and price regulation, in all these areas, the administration of excise duty on tobacco products is a completely separate piece of legislation, which differs significantly from the administration of other excise duties. All these institutes are analyzed in detail, including consideration of the relevant case law of administrative courts. Complementary to tax regulation of tobacco products is the excise duty on raw tobacco, which is a new type of excise duty (which is not harmonized by European Union law). A novelty in the field of excise duties across the European Union but also globally is the tax on heated tobacco products, which has been enshrined in all legal systems in recent years. The aim of my work is a thorough analysis of all the above areas. Also due to the reason that in the Czech Republic, the excise duty on tobacco products and tobacco has not yet been the subject of one comprehensive publication. In the area of tobacco product legislation, I will...
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Chování spotřebitelů na trhu s alkoholickými nápoji a tabákem a důsledky jejich spotřeby na státní rozpočet
Vlková, Radka
Diploma thesis deals with consumer behaviour on alcohol beverages and tobacco products market. Literature review contains opinions of authors on consumer behaviour and instruments of government policy used for reduction of alcohol and tobacco consumption. Within own work analysis of secondary data related to consumption of alcohol beverages and tobacco is performed, moreover state incomes and expenditures related to alcohol and tobacco consumption are calculated. Based on comparison of state incomes and expenditures are subsenquently formulated drafts of recommendations leading to consumption reduction.
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Produkce, spotřeba a výše daně z piva v zemích EU
Pernička, Lukáš
The aim of this bachelor thesis is to verify the existence of the state protectionism of domestic consumption or beer production in the countries of the European Union. The most used method in the thesis was comparison, as well as the method of inter-pretation, analogy or description. First, I collected data in the form of rates of beer taxes, beer production and consumption in individual countries. Furthermore, using correlation and regression analyses, I evaluated the dependence of consumption on the tax level and the dependence of the output on the tax level. Then I evaluated the results and drew conclusions. The first result of my work is that there is no depend-ence between beer consumption and beer tax rate. I cannot prove the existence of protectionism of beer consumption. Furthermore, I have proven the independence between production and the rate of beer tax. The protectionism of the country's beer production in the countries of the European Union cannot be proved either. In the final part of my thesis, I have described the probable causes of my result. By exten-sion of the study area, it is possible to get better-reaching outcomes.
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Vliv změn daňového břemene tabákových výrobků na jejich spotřebu
Konečná, Alena
This thesis is focused on identifying the influence of changes in tax burden imposed on cigarettes on their consumption in the Czech Republic. The individual results of the work are based on analysis of completed data on average weighted and unweighted prices and consumption of cigarettes for the period 2004 - 2016 and according to the questionnaire survey. In the conclusion of the thesis, the directly proportional relationship between the selling price of cigarettes and the tax imposed was confirmed, inversely proportional relationship between the consumption and the selling price of cigarettes or the tax imposed. The demand for cigarettes is inelastic in the case of a slight one-time tax change and differs between the younger and older categories of smokers.
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Produkce, spotřeba a míra zdanění lihu v zemích EU
Halama, Lukáš
The bachelor thesis deals with a dependence between consumption and production of spirits and excise tax. Based on this, the thesis examines the occurrence of protectionism in European union which means protection of domestic production and consumption of spirit products against the foreign one. For evaluation of annual changes in excise taxation was chosen period between years 2005 and 2014. Within European union was the dependence researched by regress analysis for year 2013. Because of invariable excise rates was this approach also chosen for testing Finland and Malta for theirs significant changes rates in followed period. Occurrence of protectionism was detected due to testing mentioned above in Finland and Malta. Even though these conclusions were not verified by europe-wide research in 2013.
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Konsekvence spotřebního zdaňování vína v zemích EU
Torkošová, Kristýna
Diploma thesis. Brno: Mendel University, 2018. This diploma thesis is focused on excise tax on wine in EU Member States. The first part of the thesis devoted to theoretical description of taxes and their harmonization process. The practical part deals with long term analysis of the association between the tax rate on wine and its production, consumption, export and import. In this part small dependence was found between the tax rate and the indicator monitored. In the next part a regression analysis was carried out, where the long term relationship between the adjusted tax rate and macroeconomic indicators was not established. As a further solution, the impact of changes in the rate of excise duty on wine and the changes of these indicators is analyzed.
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