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Application of excise tax on beer Staropramen Brewery, Inc.
Hejduková, Jitka ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
EMCS is an electronic systém which was introduced in the European Union to prevent tax evasion in the transportation of selected products under a conditional exemption. This new system is fully established as yet in practice in the transportation of selected products, and all taxpayers are obliged to deal with this. The work is in its first part focuses on the description of the system and the basic phenomena of transport related products selected. The second part examines the implementation of EMCS in practice and the various functions of the EMCS. The aim is to find out what advantages and disadvantages brought a new electronic system for monitoring and control of shipments of such products for a specific company that operates the transport of selected products.
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Consuption Taxes and Market Prices: Interaction and Effects
Křiklava, Eduard ; Klazar, Stanislav (advisor) ; Hartlová, Alena (referee)
The subject of this thesis is interaction between market prices and consumption taxes. The thesis contains analysis of influence of consumption taxes on market prices of five chosen goods, monitors possible causes, observes and quantifies the amount of additionally imposed tax, which is beard by consumer or producer of the good. The analysis of consumption taxes influence on market prices is performed by methods of correlation and regression analysis. Analyzed products are petrol "natural 95" (unleaded), diesel oil, cigarettes Petra and Sparta, dark rum and beer. Prices of these goods are monitored by Czech Statistical Office. First part of this thesis contains mostly theoretical introduction and impact theory of taxes. Second part deals with particular consumption taxes and their short-term impact. The third part of this thesis contains the statistical analysis.
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Effect of excise tax on consumption of cigarette in UK
Tesař, Tomáš ; Dočkal, Dalibor (advisor) ; Vebrová, Ludmila (referee)
The European Union has been solving for years the problem of huge number of smokers among European population. The EU is creating laws banning advertising of tobacco products and smoking in public places. United Kingdom is struggling against consumption of cigarettes through ratifying these laws since late nineties, together with another policy of increasing taxes and informative campaigns. In this thesis I am describing several econometric approaches in this paper in order to find how big is the effect of excise tax on consumption of cigarette in past 15 years. In the second model I included other variables such as ban of advertisement, expenditures on treatment of addicts, employment, GDP, population. The results show that the most significant variables are the ban of advertisement, the ban of smoking and the employment.
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How the Icreasing of the Excise Tax in the Czech Republic in the Year 2010 Influenced the State Budget
Požárek, Martin ; Potužák, Pavel (advisor) ; Chytil, Zdeněk (referee)
This bachelor thesis deals with a question how the icreasing of the excise tax in the Czech Republic in the year 2010 influenced the state budget. Using the estimations with the help of regression analysis I learn that the demand for diesel in the Czech Republic is unit elastic. But due to the increase of the excise tax was percentually higher than the percentual decrease of the refueled litres of diesel, the state budget incomes were higher due to this taxation than it would have been when the taxes were set in the preceeding rate. With the help of analysis I also learn that the cross elasticity regarding the price of diesel inneighbouring countries has the value of 0,79 and the intensity elasticity of transportation is 1,07. In the last chapter the thesis deals with alternative situations that would upcome in case of not changing the excise tax rate of the last year in the Czech Republic or possibly Slovakia and their influence to tax incomes to the state budget in the first eight months of the year 2010.
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Analysis of the revenue from excise taxes on tobacco products and the costs associated with negative effects of consumption in the Czech Republic
Smrčka, Ondřej ; Zeman, Karel (advisor) ; Běláčková, Vendula (referee)
The topicality of this issue increases proportionally with increasing consumption of tobacco products, especially in certain age and social groups. Revenue from excise taxes on tobacco products is growing partly due to the ever-increasing consumption of tobacco products and also due to a gradual increase in taxes. The theoretical part will deal with tax theory, the theory of general government revenue and expenditure and the negative consequences caused by the consumption of tobacco products. The practical part will analyze the evolution of consumption of tobacco products, the development of revenues from excise taxes on tobacco products, development costs incurred in removing the negative consequences of tobacco consumption and the like. The aim of this work is the processing of the material on the development of tobacco consumption and evaluation of revenue and expenses resulting from the consumption of tobacco products, including the negative consequences, which will be proposed for their elimination.
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Comparison of Alcohol Policies in Norway and Sweden
Genserová, Jitka ; Běláčková, Vendula (advisor) ; Chalupníček, Pavel (referee)
Alcohol policy in Scandinavia has a long tradition going back to the 16th century. This paper compares historical development of alcohol regulation in Norway and Sweden and describes recent changes in alcohol control policies that happened after the involvement of both countries in the European integration. The aim of this thesis is to determine, in which of the above mentioned countries alcohol policy is stricter and more effective. Measures regulating the physical availability of alcohol are compared, as well as the taxation of alcohol, which is the most important part of the alcohol policy. The impact of restrictive measures on alcohol consumption and alcohol-related harm is also discussed. Norway did not join the European Union and could keep quotas for traveler's import of alcohol. That's why Norway managed to avoid a significant increase in total alcohol consumption, which occurred in Sweden after the abolition of import quotas in 2004. For this reason Norwegian alcohol policy seems to be stricter and more effective than the Swedish one.
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Analysis of smoking restriction methods efficiency
Radošťanová, Iveta ; Šíma, Josef (advisor) ; Houdek, Petr (referee)
Smoking is considered as the single greatest preventable cause of morbidity and mortality. Therefore government is trying to reduce smoking by its interventions. The subject of this work is to examine the effects of governmental interventions in terms of their proclaimed and actual consequences. The criterions for our evaluations will be the impact of the intervention on the public health, state budget and social redistribution. In order to outline the situation more comprehensively we will include also uninteded consequences of governmental activities. This will serve as an additional criterion for governmental intervention evaluation. We have no ambition to find the clearly best method for reduction of smoking behavior. We will attempt to point out that there are several contradictions among proclaimed and actual consequences of governmental interventions.
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Tax Avoidance in Excise Tax
VARGOVÁ, Monika
The taxes from consumption are an excise taxes and value adds tax. I will focus on an excise tax. The excise tax is one of the most important income to state budget. The excise taxes belong between indirect taxes and is divided into five selected products, such as cigarettes, bear, vine, alcohol and mineral oils.
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How important the smokers are
Zděnková, Radka ; Písař, Pavel (advisor) ; Chalupníček, Pavel (referee)
In my bachelor's work I would like to deal with the question whether smokers represent a benefit or a loss for the society. I will describe the opinions of various economists on this problem, the way they estimate the costs connected with smoking including the external costs - the costs connected with health harming, costs used for health care, the loss of labour productivity etc. - how they deduce the costs level and what recommendations - in this area -are given to the government - e.g. the level of taxation. Further on, I would write about the way these economists estimate the smoking revenues, what these revenues represent - revenues of excise tax, profit taxes of tobacco companies, the savings in the retirement system and the health care system due to the premature mortality of smokers etc. - and what their estimated level is. I will mention the controversial issues and the ways they are solved. In the practical part of my bachelor's work I would like to calculate the level of the costs connected with smoking and it's revenues particularly in the Czech Republic. By comparing these two numbers I would answer the given question i.e. whether smokers represent a benefit or a loss for the society.
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The impact of changes in excise tax on households expenditures
Martincová, Daniela ; Klazar, Stanislav (advisor) ; Roženský, Vojtěch (referee)
This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the basis of the data obtained from the Czech Statistical Office and own calculations.
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