National Repository of Grey Literature 14 records found  previous11 - 14  jump to record: Search took 0.01 seconds. 
The Tax Harmonisation of Eccises and the Tax incidence of these Taxes on the Consumption of Czech Households
RŮZHOVÁ, Eliška
The theoretical part of this work is focused on a tax harmonization and the position of tax on custom in tax systems of some countries which are members of the European Union. The practical part is focused on a measuring of the tax incidence in the Czech Republic. The tax incidence of excises in the Czech Republic in the time period from 2002 to 2007 is measured on the base of the statistical events which are published by the Czech Bureau of Statistics. The own calculation of the tax incidence is implemented by rate of progressivity by Norbert Kakwani.
Taxes of Consumption Incidence in Czech Republic
VESELÁ, Tereza
This diploma paper deals with the tax incidence of cigarette tax in the period of the changes in rates of this duty in the Czech Republic. The main aim of this paper is to find out how the cigarette tax shifts on consumer and producer. Moving of tax burden was found out thanks to investigation of cigarette prices in the period from September 2007 to February 2008. The amount of tax was calculated from these prices. Various periods were compared and results were closely analysed. Fiscal and educative function of cigarette tax was monitored in this paper too. Educative function was found out by the help of trend in the number of smokers and their cigarettes consumption, whilst fiscal function was demonstrated by trend of payment excise duties. At the close of diploma paper are mentioned also tax avoidances of the excise duty on cigarettes, that are large problem all the time not only in the Czech Republic.
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.
Interaction of excise tax and market prices
Rusovová, Ivana ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
This thesis analyses the influence of excise tax on market prices of five products. The influence of excise tax on market price of each product is measured by correlation and regression analysis. The thesis also deals with tax incidence and demand elasticity.

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