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Ekonomické dopady kouření na příkladu České republiky
Novák, Jiří
The thesis deals with the economic effects of cigarette consumption on revenues and expenditures of the state budget of the Czech Republic in 2014. The aim is to answer the question whether the state budget gain or lose on the consumption of cigarettes. In the introductory chapter there are described the negative effects of cigarette consumption. In particular, the health consequences of cigarette consumption for both active and passive smokers. In the following section there are commented and criticized the individual aspects of existing calculation. In the fourth chapter there is the calculation of individual revenues and costs attributable to the State budget of the Czech Republic in 2014. In the last part the research question is an-swered and recommendations are formulated what should be discussion about the impact of cigarette consumption.
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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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Incidence změn sazby spotřební daně z cigaret v ČR
Dobrovolná, Jitka
This thesis is focused on identifying and quantifying the characteristics of inciden-ce of excise duty on cigarettes in the Czech Republic from 2004 to 2014. Working primarily determined by the effective rate impact of changes in excise rates on cigarettes buyers and sellers. Tax implications are determined as a weighted ave-rage price of cigarettes, as well as the unweighted average prices of cigarettes. For the tax rate on cigarettes is also verified that meets the minimum value determined in the context of the harmonization efforts of the Member States of the European Union. Furthermore, by analyzing excise taxes, cigarette consumption per capita and by calculating elasticities are at work also reviewed the objectives of tax policy in the Czech Republic. Based on the results of the thesis are formulated assumptions about effective consequences of possible future changes in the rate of excise duty on cigarettes.
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Dopad zvýšení ceny tabákových výrobků na výrobce
Langová, Veronika
The bachelor thesis deals with analysis of impact of increasing cigarette excise taxes and their prices on the producers in Czech Republic during the years 2004 -- 2015. The first part of this work includes theoretical findings from available literature which is dealing with taxes issues. Major topics of this part are excise tax on tobacco products, harmonization within European Union and tax incidence. The second part concentrates on identification of primal factors which affect ciga-rette market and producers themselves. Based on these factors the impacts of increasing tobacco excise on producers of cigarettes were found, as well as impacts of increasing prices of cigarettes which are closely related.
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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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