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Regulation of the Tobacco Market
Prosečová, Kristina ; Zeman, Jiří (advisor) ; Filipová, Alena (referee)
The Diploma Thesis deals with the regulation of the tobacco market. The first part is dedicated to the theoretical view on regulation. It describes the historical development of the different points of view on regulation within economic schools, then it characterizes different types of market failure and within those it shows possible solutions in form of regulatory measures. The second part of the diploma thesis deals with tobacco and tobacco products market. In this chapter the current situation on the market is analyzed and some trends are derived, the chapter also deals with the largest producers of tobacco products nowadays. The last chapter deals with current tobacco control legislation. The Framework Convention on Tobacco Control and current European tobacco control legislation are looked at in detail and there is a comparison conducted of the level of tobacco market regulation in different parts of the world. The last part of the thesis delivers the evaluation of the level to which the current tobacco regulation is in line with the economic theory of regulation.
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Evaluation of Excises´ Revenue in Context of Treatment Costs the Tax Consumers
Šmejkalová, Veronika ; Moravec, Lukáš (advisor) ; Tomáš, Tomáš (referee)
The content of this work is to determine the relative benefit of collection of excise taxes to the state budget of the Czech Republic in recent years. Specifically the tax on tobacco, on alcohol, on beer, on wine and intermediate products. It will compare these state budget revenues with expenditures that is spent on treating diseases incurred in connection with the consumption of products subject to the excise tax applies, ie. tobacco and alcohol. In conclusion, the thesis will be evaluated the effectiveness of the system.
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The Impact of Excise Duty on Tobaco Products to Consumers in the Czech Republic
KADLECOVÁ, Kateřina
This bachelor thesis aims to compute and then compare the effective tax rate on tobacco products and to determine the impact of the tax rate on taxpayers of various income groups. Finding effective tax rate and the impact it is done for the years 2009 to 2014 using data from the household budget statistics. Progressivity index is checked by Kakwani´s method which is based on comparing curves tax concentration curves and income concentration, Lorenz curve. The second method, the effective tax rate, which are used for two different tax bases, the spending on tobacco and net income. The comparison analysis is a regressive impact of the tax on tobacco products into ten income groups. Tax more falls on taxpayers with lower incomes. Results at the effective rate is the basis for spending on tobacco were different from other results. According to verbal assessment progressivity index is mostly proportional impact in all years except 2012, which is slightly regressive. To analyze the impact of taxes on tobacco products would not recommend using the method of effective tax rates, which are used as the denominator in the tax base expenditure on tobacco.
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ANALYSIS OF DEVELOPMENT OF EXCISE DUTY ON TOBACCO PRODUCTS AND ITS INFLUENCE IN THE CZECH REPUBLIC FROM 1993 TO THE PRESENT
Valešová, Věra ; Ševčík, Miroslav (advisor) ; Pekárek, Štěpán (referee)
The purpose of this thesis is to analyse the excise duty on tobacco products in the Czech Republic since 1993 up to the present time, especially the development of rates and revenues. Excise duty is imposed on tobacco products in the Czech Republic and also in the other European Union countries. Harmonisation efforts in the European Union and also fiscal need of Czech Republic cause frequent changes in tobacco excise duty rates, which conduces not only to change of tax collection, but can also bring some other related effects. In the theoretical part I first characterize the tax theory with a detailed focus on excise duty on tobacco products. Subsequently I define the meaning of excise duty on tobacco products, the principles and the mechanisms of the tax collection. In the practical part of the thesis I aim at analyse the evolution of the legal framework that affects excise duty on tobacco products and significantly affects the thesis in other sections. Further, I analyse the relationship between the rate of excise duty on tobacco products and tax collection and find out that the higher rate of excise duty not always led to higher tax yields. Finally I assess the effectiveness of the increase of excise duty on tobacco products and its impact on the consumption of tobacco products, illegal market and the public budgets.
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Dopady změny sazeb spotřební daně z tabákových výrobků v ČR
Steiner, Jiří
Steiner, J. The incidence of changes in the rates of excise duty on tobacco products in the Czech Republic. Bachelor thesis. Brno: Mendel University in Brno, 2015. The bachelor thesis deals with the incidence of changes in the rates of excise duty on tobacco products in the Czech Republic to 1st January 2014. The first part of the thesis defines the basic terms relating to the tax system in the Czech Republic, the tax incidence, excise duty on tobacco products and harmonization of the tax legislation of the European Union and the Czech Republic. In the second part of the thesis are monitored prices of selected tobacco products, classified effects of rate changes on producers, consumers and the state budget of the Czech Republic and on the basis of a public questionnaire is estimated change in the consumption of tobacco products with respect to future planned changes. The conclusion summarizes all findings and recommendations formulated.
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Snus - nová forma tabákových výrobků
Konkolská, Petra
The work is addressed by one of the socio--pathological phenomena, deals of tobacco products and their new form of smokeless tobacco. The theoretical part first describes the issue of tobacco products, lifestyle and consumption in general. Attention is also focused on smokeless tobacco and their forms. In subsequent chapters describes the issue of new forms of SNUS product, types, legal aspects, health risks, and distribution channels. The practical part is used quantitative research method. The aim was to apply a survey for respondents (women) of the floorball clubs ČFbU from Brno and surroundings. The data was analyzed and evaluated with basic statistic procedures.
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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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