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Excise duty on fruit distillery
OPATRNÁ, Jana
The bachelor's work on the topic Excise duty on fruit distillery is divided on two parts. First theoretical is concentrated on historical development of excise taxes in the Czech Republic. Furthermore, document the current situation according to current legislation. Second practical part analyzes excise tax on alcohol in particular distillery. It then deals with the administration of excise duties and problems associated with it.
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Analysis of Tax Policy of the Czech Republic in the area of taxation of tobacco products
Horáková, Dora ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
From 1st January 2014 the Czech Republic has to fullfil new minimum rates of excise duty on tobacco products according to requirements of the European Union. The aim of my thesis is to analyze the current state of tax policy on tobacco taxation and design the future rates with regard to the current structure of the consumption of tobacco products. The first chapter concerns mainly to the Czech legislation, the system of taxation of tobacco products, defines the basic concepts and principles, the second chapter focuses on the development and requirements of European secondary law governing the taxation of tobacco products, which is the means for the harmonization of excise duties in the European Union. There is some space given to the development of the rates of excise duty on tobacco products and revenues of this tax, including their evaluation. The final analysis compares alternatives of the tax rates as they could be set from 2014 following the development of the future exchange rate according to the Ministry of Finance forecasts and at different rates of value added tax.
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Increase in excise duty on ethyl alcohol in the Czech Republic and it's impact
Kozák, Jan ; Rod, Aleš (advisor) ; Ševčíková, Michaela (referee)
Abstract The thesis analyses effects of excise duty increase, effective from 1st January 2010. The thesis concentrates on spirits, beer and wine market. Based on the Czech Statistical Bureau study of spirits market, all the significant declines of consumption took place whenever Czech government raised rates of excise duty. In comparison with selected European countries, the Czech nominal rate of excise duty of spirits is rather average. Our excise duty of beer is one of the lowest rates in Europe. When correlating GDP, unemployment rate and alcohol consumption in Czech Republic, the thesis does not prove declines in GDP cause higher alcohol consumption nor rising unemployment results in higher alcohol consumption. However, results of correlation analysis are distorted by a short period on which data are available for the Czech Republic. Data available from both Board of Customs and Ministry of Finance proved that expectation of higher national tax revenue after rise of excise duty rate has been incorrect. The national tax revenue in 2010 was by almost 1 billion CZK lower than the government expected.
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Tax competition for mineral oils in EU
Lichterová, Markéta ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This thesis compares the tax competition in excise duty of mineral oil between the groups of the old and new member states of the Europian union. Is based on the result of the analysis for the mineral oils (unleaded petrol,gas oil, havy fuel oil and LPG). Based on this analysis assess whether there is the tax competition. The results of analysis shows that there is the tax competition for the mobile tax bases.
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Effective taxation of consumption and revenue structure of the old and the new EU member states
Vágnerová, Klára ; Kubátová, Květa (advisor) ; Picka, Jakub (referee)
The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.
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The harmonization of excise duties on tobacco products
Milostná, Martina ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to determine the minimum tax rate, which is going to be imposed on cigarettes in the Czech Republic from 2014 onwards in accordance with the EU directive. The first four chapters are theoretical, describing consumption taxes on tobacco products, tax coordination, harmonization and competition, legislative developments of harmonization of consumption taxes on tobacco, also tax rates and revenues corresponding to such taxes in the Czech Republic. The practical part consists of three analyses of changes in the tax rate. The first two are based on theoretical assumptions and the last one takes into account the development of the exchange rate according to the prediction of the Ministry of Finance of the Czech Republic.
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Tax Incidence of Selected Products by Consumption Taxes
CHALOUPKOVÁ, Lucie
This bachelor thesis is focused on the analysis of excise taxes in the Czech Republic since joining the European Union on 1 May 2004. The main object is to analyse changes in the burden of selected products excise and influence of the EU legislation on these changes. In the theoretical part the Czech Law on Excise Tax and its changes after 2003 is described and furthermore, the EU directives in this area especially the Council Directive 2008/118/EC concerning the general arrangements for excise duty are mentioned. The practical part is applied in particular to cigarette taxes. It is focused on the most popular cigarette brands like Start, Petra, L&M, Camel and Marlboro. The analysis obtains the calculation of cigarette tax between the years 2003 {--} 2010. Cigarette consumption in the Czech Republic is compared with the consumption in member states. There is also a comparison with member states regarding an overall minimum excise duty, a retail selling price of cigarettes in the most popular price category and revenues from excise duties on cigarettes.
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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.
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Analysis of rules of marking mineral oils applied in the Czech Republic and selected member countries of the European Union
Miklová, Lenka ; Svátková, Slavomíra (advisor) ; Eisenwort, Lukáš (referee)
The presented bachelor paper summarizes the findings on the rules of marking mineral oils applied in the Czech Republic and selected member countries of the European Union. The question "How has the marking developed in the Czech Republic and why it is important to mark mineral oils?" is answered in the chapter entitled "Rules of marking mineral oils in the legislation of the Czech Republic." Position of the European Union to the marking of mineral oils is formulated in the Directive, which is also interpreted in the text. The next part of the work explains rules on labeling in the 18 EU Member States. Comparison of these rules and then finding the same elements and differences in markings in individual countries is described in the last chapter.
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