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Cigarette Demand and Cigarette Taxation in Czech Republic
Kvaček, Jan ; Gregor, Martin (advisor) ; Janský, Petr (referee)
5 Abstract: This thesis addresses to the cigarette demand and excise tax on cigarettes in the Czech Republic The aim is to describe behavior of smokers and especially their reaction to the changes in price of cigarettes. Data for household spending are used for this purpose. First part of this thesis is dedicated to description of the cigarette market and socio-demographic characteristics of smokers. Second part concerns with question whether smokers are rational or myopic and how price elastic is their behavior. Then the rest of the thesis describes excise tax payment mechanism and analyzes excise duty incomes. The thesis finds that cigarettes are more affordable these days than in the beginning of 90's. Czech smokers do not fully realize future impact of their behavior and they seem to be very inelastic witch respect to price. The price elasticity was estimated on value -0.2. Given low price elassticitty and increasing purchasing power, the current cigarette excise tax is considered to be too low. Keywords: Excise tax on tobacco, Smoking, Cigarettes, Tobacco, Rational addiction, tobacco consumption of households, Cigarette prices
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Smoking - impact on the state budget and its fair taxation
Hait, Pavel ; Mikolášek, Jakub (advisor) ; Mertlík, Pavel (referee)
The paper addresses the impact of smoking in the Czech Republic in 2009. The aim is to describe the current facts and trends of tobacco consumption, assess the mortality attributable to smoking, compute its financial impact on the Czech state budget, evaluate the transmission of tax changes into the retail price of cigarettes, assess consumer price elasticity for cigarettes, and compute a fair excise tax on cigarettes for the Czech Republic as well as the tax which would maximise the benefits of smoking for the state budget. For our purposes, we define fairness as a situation in which there is no net redistribution of state budget funds between two groups of citizens: non-smokers and smokers. Smokers create benefits (for example, savings on pensions due to their earlier deaths) and costs (for instance, increased health care costs) for the state budget. We search for a tax rate that would balance smoking-associated costs and benefits. Furthermore, we also compute the tax which would maximise net revenues from smoking to the government. We realised these findings for the Czech Republic, 2009: we observed that there were 22,013 deaths attributable to smoking. About 2.281 billion cigarettes were sold illegally. The costs to the state budget caused by smoking were estimated to 30,547 million CZK,...
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The issue of substance abuse
ŠICNEROVÁ, Tereza
The bachelor thesis stands on theoretical and empirical bases. This thesis focuses on the addictive drug abuse among children and adolescents. The theoretical part focuses on the problems of addictive drugs, particularly alcohol, cigarettes and marijuana; the issues are approached from a sociological perspective. The social deviance concept is of high importance in this part. The practical part is based on an empirical research, which surveys the causes and the frequency of addictive drug abuse among children and adolescents.
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Comparison of hookah, electronic cigarette and classic cigarettes in regard to emitted particles
Krátký, Štěpán ; Bělka, Miloslav (referee) ; Lízal, František (advisor)
This master’s thesis is focusing on the research of chosen smoking types and their comparison in regard to emitted particles. Aerosol created during smoking represents a serious threat for human health. For purposes of this work an experimental set-up was constructed in the Laboratory of Aerosol Research at BUT FME and experiments simulating smoking process were carried out. The results of these experiments are presenting objective information about the constitution of produced aerosol which enters smoker’s lungs. There are many myths about the harmful effects of different types of smoking. The goal of this work is to verify and resolve these myths and set the foundation for possible upcoming research in this area.
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The measurement of total alkaloids in tobacco
Pipková, Renata ; Vránová, Dana (referee) ; Omelková, Jiřina (advisor)
The aim of this diploma thesis is the assay of total alkaloids in different tobacco types. To measure the content of total alkaloids are utilized types of tobacco used for preparation of tobacco blends and consecutive production of cigarettes. The samples of analyzed tobacco include various countries of cultivation and different crop years. There is described tobacco as a plant, in it contained alkaloids and the utilization of tobacco in the theoretical part. In more detail it deals with the production and construction of cigarettes which is closely related to the content monitoring of total alkaloids in tobacco. The contents of total alkaloids are determined by the continuous flow analyzer- SKALAR. On this spectrophotometer are set the contens of reducing sugars as well. The comparison of total alkaloids contents and reducing sugars from the perspective of single tobacco types, countries of cultivation and crop years is clearly summarized in the experimental part of the thesis that was performed in the company Philip Morris ČR, a.s.
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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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Aspects influencing smoking cessation in population
HAUKOVÁ, Michaela
Bachelor thesis deals with the aspects of smoking cessation in population. The work consists of a theoretical part and a practical part. The theoretical part is divided into 3 main sections: smoking, the effects of smoking, and smoking cessation methods. It describes the history of smoking, the emergence of smoking, addiction treatment, the harmful substances in tobacco, the negative effects of smoking, and others. The practical part consists of qualitative research using an interview with six respondents. The aim was to map the available methods of quitting smoking, to find out why a select group of smokers started smoking, and why they wanted to quit/why they quit and how they succeeded.
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Impacts of changes in taxation on consumption of tobacco products, government budget and illegal market in the Czech Republic
Vašíčková, Pavla ; Ševčík, Miroslav (advisor) ; Šlajs, Jan (referee)
The thesis describes and analyzes the excise tax on tobacco products and the relevant market in the Czech Republic. Changes of the excise tax on tobacco products in the Czech Republic and their impacts on the public finance, on sales of tobacco products, and on illegal market trading these products are analyzed as well as effects of government regulation on the tobacco products market. The thesis concludes that increasing excise taxes, due to the Peltzman effect, may lead to originally unintended consequences which are in the contradiction to arguments in favor of the tax increase. Distortions on the tobacco products' market make the efficient regulation difficult.
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