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Návrh na zdanění legalizovaného obchodu s marihuanou v České republice
Tomiczek, Jan
Tomiczek, J. Proposal for Taxation of Legalized Trade of Marijuana in the Czech Republic. Thesis. Brno: Mendelu in Brno, 2019. The thesis deals with the legalization of marijuana trade and consumption in the Czech Republic. The aim of the thesis is to propose a method of taxation of marijuana trade in the Czech Republic. First, the situation of the states that allowed marijuana trade is described. Then international conventions on cannabis, models for marijuana trade, effective tax collection and tax evasion are presented. Thereafter, the costs associated with the legalization of marijuana are estimated and then the excise duty rate is proposed with an estimate of income. Part of the thesis is the rejection or non-rejection of the hypothesis that the legaliza-tion of the marijuana trade is advantageous from the tax point of view.
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Protekcionismus spotřební daně z alkoholických nápojů v zemích EU
Hýbl, David
The diploma thesis is focused on excise duties of alcoholic beverages including beer, wine and other spirits in the European Union. Duties rates are explained using three regressive models of consumption, production of alcoholic beverages and economic level of Member states. None of the models confirms duties rates are related to consumption or production; on the other side excise duties raise in case of increasing economic level. There were identified few states with prerequisites for protectionism based on research of Member states. This regards beer in Czechia, Germany, Belgium and Lithuania; wine in case of Slovenia, Portugal and Italy; spirits in Cyprus. In these states are more advantageous conditions in consumption and production of alcoholic beverages, although unconsciously or unin-tendedly embedded, than among other Member states.
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Tobacco use in the Czech Republic and its legislative measures
Navrátilová, Eva ; Vopravil, Jiří (advisor) ; Zvolská, Kamila (referee)
Bachelor thesis titled Tobacco use in the Czech Republic and legislative measures comprehensively summarized in the theoretical part of tobacco and its history, medical context smoking, the effects of nicotine, describes tobacco addiction and its treatment, and the last part is mainly engaged in tobacco control. Tobacco control is discussed from the perspective of the World Health Organization, the European Union and consequently describes the legislative measures applied in the Czech Republic In the practical part thesis deals with the prevalence of smoking in the Czech Republic, according to the resources available from the Institute of Health Information and Statistics of the Czech Republic, Czech National Monitoring Centre for Drugs and Addiction, The National Institute of Public Health and the World Health Organisation The research question was, what is the consumption of cigarettes in the Czech Republic, which was only found in the interval the minimum and maximum consumption of cigarettes from various administrative data sources. It was subsequently examined the relationship between the increasing rate of excise duty on tobacco products and the development of the number of smokers in the Czech Republic and their consumption. There was hypothesis that increasing the excise tax on tobacco...
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Fuel Demand Elasticity on Car Fuel Taxes
Vágner, Dalibor ; Rečka, Lukáš (advisor) ; Khymych, Olha (referee)
The main focus of this thesis is to estimate the fuel demand elasticity on excise tax levied on gasoline and diesel. This work utilizes and subsequently develops the model and data set already published in the literature devoted to fuel taxation. The main contribution is the close analysis of the data from the Czech Republic and following comparison with the results from other countries. Furthermore, this paper extends the model by allowing it to filter out interstate shifts in purchases induced by different fuel price levels in neighboring countries. The relationship between interstate price differences and domestic fuel demand is consequently analyzed. JEL Classificiation C23, H23, L91, Q31 Keywords fuel, demand elasticity, car fuel tax, Europe, price Author's email dalibor.vagner@gmail.com Supervisor's email lukasrecka@gmail.com
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Taxation of wine from the viewpoint of legal regulations of the European Union
Nekovářová, Tereza ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Švarc, Zbyněk (referee)
The issues of assurance of sources for national budgets are eternal topics which are apparently current in any phase of the economic cycle, and it holds still more for the period of recession. In response to the outbreak of a financial crisis it is always possible to see the needs of finding new sources of financing of government expenses. Even though taxation of wine is rather a marginal topic in this regard, it is necessary to ask why this is so and whether it is not just this area that hides a large potential. Taxation of wine, however, plays an important role not only as a source of incomes for the state budget, but also as a tool of regulation of consumption of this commodity, which is negatively perceived from the viewpoint of human health. The imposition of taxation of wine does not influence consumers' behaviour only, but it has also impacts on plant production in this sector. At the same time, the entire issue acquires an absolutely different dimension through the fact that the area of taxation of wine belongs among the fields which are subject to harmonisation on the part of the European Union. At the time of globalisation and continually intensifying European integration it is important to be able to gain maximum yields from these aspects of the economy. In connection with harmonisation...
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Sin taxes in the Czech Republic
Mouček, Jan ; Janský, Petr (advisor) ; Klimešová, Andrea (referee)
This paper is concerning taxes on so called sin goods. Consumption of these goods is believed to be wrong, its consumption have its negative effects on either the consumer or others. Such taxes are called excise taxes. In particular we focus this paper on tax incidence, the effect of these taxes on price of taxed goods. In economic literature concerning excise taxes it is usually presumed that the price rises by the same amount that the tax. If this presumption was false, it might have significant effect on this literature. We have tried to empirically analyse the effect of excise taxes using data from Czech statistical office and of our own. In particular we focused on cigarettes, beer, spirits and fuels. Using OLS estimates we came to interesting conclusions regarding effects of excise taxes on price of taxed products. Our results show almost zero effect of tax on cigarette and spirit price and at the same time confirm the presumption of full effect of taxes on beer. Further we modelled effects of value added tax and lagged effect of taxes with a one year lag. All of our results are definitely questionable though, as we used very low number of observations and therefore conclusiveness of these results is very little
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Analysis of the impact of the proposed introduction of excise tax on still wines if applied on market subjects and company Vinium a.s.
Kurka, Vladimír ; Chytil, Zdeněk (advisor) ; Slaný, Martin (referee)
The thesis deals with possible impacts of non-zero rate of excise tax on still wine if applied on market subjects which means consumers, producers and the government. Function of price elasticity demand for wine in the Czech Republic is created and using regression analysis is found that demand for wines in the Czech Republic is inelastic. Original hypothesis that introduction of excise tax of 10 CZK per one litter of still wine would not positively impact any of affected subjects has not been confirmed. Demand for still wine would be reduced if excise tax was exercised and therefore producers and customers would be harmed but the analysis shows that the government would increase its tax collection. Another finding is that cheap wines are more price elastic and impact of tax growth on demand for these wines would be greater than in case of more expensive wines. Results of research are applied on the VINIUM Company and its financial statements with finding that introduction of excise tax would probably lead to bankruptcy of the company.
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Excise taxes in the Czech Republic and in selected OECD countries and their impact on resource coverage of the state budget in the years 2007-2012
Dík, Lukáš ; Vostrovská, Zdenka (advisor) ; Hájek, Jan (referee)
The thesis deals with the issue of excise taxes in the Czech Republic and in selected OECD countries over the period 2007-2012 and their impact on resource coverage of the state budget. The theoretical part consists of the basic concepts relating to taxes, their basic structure, including the advantages and disadvantages of various groups of taxes. Main part of this thesis is the analysis of excise taxes in the Czech Republic, Denmark, Germany and the Slovakia which leads to a comparison between these countries. The hypothesis was that the Czech Republic levied excise few. Since this hypothesis is confirmed, the thesis contains a proposal for amendment in excise taxes which of the three possible options is chosen variant of the introduction of new taxes, the taxes on sweets. This part is undoubtedly the greatest benefit of the whole thesis. The work assumes that the introduction of this tax has had a positive impact on the state budget of 6-7 billion Czech crowns.
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Is a tax policy imposed on cigarettes in the context of the EU effective?
Lichterová, Markéta ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxation of cigarettes is effective. It means whether taxation of cigarette have an impact on cigarettes consumption. The analysis show that the explanatory variable for taxation is statistically inefficient. That say that the level of taxation does not affect the cigarettes consumption.
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