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Zhodnocení efektivnosti spotřební daně z pohonných hmot jako příjmové složky státního rozpočtu České republiky
Cimbalník, Jan
This bachelor thesis deals with an evaluation of excise duty on fuel effectiveness as an income component of the Czech Republic's state budget. The investigation is based on evaluating development and impact of the excise duty on fuel on the state income from 1993 to 2012. The thesis also evaluates the impact of current fuel market situation on the state budget income and analysing the influence of tax rate on the fuel prices. The thesis pays attention to the harmonization of indirect taxes within the European Union.
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Vliv navrhovaného zvýšení spotřební daně na obchod s vínem
Petratur, Nikola
The thesis deals with the issue of taxation of still wine. Attention is paid to the wine and spirits consumptions changesinduced by the wine price increase. Change in quantity demanded is calculated using the price and cross elasticities. The chenges of the tax revenues are analysed using calculations mentioned above. In conclusion, recommendations to the rate of excise duty on still wine are drawn.
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Daňové úniky u spotřební daně z minerálních olejů se zaměřením na prodej pohonných hmot
Mikesková, Jana
Bachelor thesis deals with an issue of tax evasion on excise duty specialized on fuel market. The theoretical part describes issue of tax and tax system in Czech Republic. It also deals with excise duty on mineral oils and describes fuels, especially petrol and diesel fuel. There is also defined the term tax evasion in this part of the thesis. The practical part describes possible ways of frauds which result in illegal excise duty reduction. For each fraud their current meas-ures are analyzed. Result of this analysis is suggestion of new measure or modi-fication of current measures.
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Dopady změn spotřebních daní na podnikatelský subjekt
Pokorná, Kristýna
This thesis deals with the issue of excise duty on mineral oils -- diesel oil and petrol Natural 95 and excise duty on ethyl alcohol - fruit and grower distillery. The main objective of this work is to assess the effects of changes in rates of excise duties on mineral oils and ethyl alcohol on the consumption in specific trading company in 2002 - 2011 using the methods of comparison.
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Vliv nepřímých daní na spotřebu cigaret v České republice
Kabeláč, Martin
This diploma thesis deals with description of influence of indirect taxes on consumption of cigarettes in the Czech Republic in 1993 - 2011. Analysed taxes are value added tax and excise. Influence of indirect taxes on consumption of cigarettes is examined by using of regression analysis. Than there is made recommendation of future taxation of cigarettes, which is based on results of the regression analysis. Recommendation should lead to increasing of budget revenues of the Czech Republic.
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Dopady změn spotřební daně z piva v České republice
Čajková, Veronika
This diploma thesis aims to analyze impacts of beer consumer tax changes in Czech republic on the date 1st January 2011. Next confronts this impacts within each size class breweries through observation of the prices of consumer products. Track prices of the product was from 1st january 2010 to 31st march 2011, ie before and after amendement to the Law on excise duty. It was found, that consumer tax change falls to sellers - for small breweries and for larger breweries falls to buyers.
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Excise duty on fruit distillery
OPATRNÁ, Jana
The bachelor's work on the topic Excise duty on fruit distillery is divided on two parts. First theoretical is concentrated on historical development of excise taxes in the Czech Republic. Furthermore, document the current situation according to current legislation. Second practical part analyzes excise tax on alcohol in particular distillery. It then deals with the administration of excise duties and problems associated with it.
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Regulation, culture and price measures and their impact on the demand for alcohol
Táboříková, Helena ; Vostrovská, Zdenka (advisor) ; Gráf, Václav (referee)
My thesis is aiming to answer the question what are the impacts of alcohol regulative legislation (especially the excise tax) on demand for it. The theoretical part presents various opinions and conclusions regarding the regulatory measures (apart from others Stigler, 1975) and the impact of alcohol price change on the demand for it (Becker, 1988 and his successors). Further on, individual regulatory measures, their development in time and basic reasoning for introducing of the measures are introduced in the work. In its analytical part, the thesis deals with comparison of states with different alcohol consumption levels and with different regulatory measures in effect; the work thus divides the EU-countries to groups of different traditions and level of control (the Global Alcohol Policy Report by WHO is used as a source of information in this regard). The data available for the selected countries are then subject to research regarding statistical relevance of the excise tax - consumption relation. The paper thus answers a question of alcohol demand elasticity and also the question of the differences in the consumption attributes in various cultural and regulatory conditions. As a source of the relevant information, analytical parts of OECD, WHO and CSU (Czech Statistical Office) databases are used in the paper.
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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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To what extent does excise tax lower alcohol consumption?
Fischerová, Veronika ; Lahvička, Jiří (advisor) ; Babin, Jan (referee)
This work considers the influence of excise tax on alcohol and the consumption of various kinds of alcoholic beverages. The focus is an area of the European Union between the years 1990-2009. The analysis uses fixed effects and first differencing. The results show that the growth in tax on spirits of 36 euros from the minimum (3 euros) to the maximum rate (39 euros) leads to a decrease in consumption of spirits by 24% and consumption of ethyl alcohol by 10%. If the intermediate products tax of 5 euros grows from the minimum rate (0 euro) to the maximum rate (5 euros), the consumption of ethyl alcohol will decrease by 12% and consumption of spirits by 21%. The growth in tax on wine of 5 euros from a minimum rate (0 euro) to the maximum rate (5 euros) leads to a decline in consumption of wine by 8.4%. The growth in tax on beer of 3 euros from a minimum rate (0 euro) to the maximum rate (3 euros) leads to an increase in consumption of spirits by 6.8% and consumption of wine by 86%, which means that spirits and beer and wine and beer are substitutes. The growth in real GDP per capita of 4100 euros leads to increased consumption of different types of alcoholic beverages by 3,7-9%.
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