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Increase in excise duty on ethyl alcohol in the Czech Republic and it's impact
Kozák, Jan ; Rod, Aleš (advisor) ; Ševčíková, Michaela (referee)
Abstract The thesis analyses effects of excise duty increase, effective from 1st January 2010. The thesis concentrates on spirits, beer and wine market. Based on the Czech Statistical Bureau study of spirits market, all the significant declines of consumption took place whenever Czech government raised rates of excise duty. In comparison with selected European countries, the Czech nominal rate of excise duty of spirits is rather average. Our excise duty of beer is one of the lowest rates in Europe. When correlating GDP, unemployment rate and alcohol consumption in Czech Republic, the thesis does not prove declines in GDP cause higher alcohol consumption nor rising unemployment results in higher alcohol consumption. However, results of correlation analysis are distorted by a short period on which data are available for the Czech Republic. Data available from both Board of Customs and Ministry of Finance proved that expectation of higher national tax revenue after rise of excise duty rate has been incorrect. The national tax revenue in 2010 was by almost 1 billion CZK lower than the government expected.
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Analysis of consumption tax development in the Czech republic during the period 1993 - 2011
Ježek, Jakub ; Zeman, Karel (advisor) ; Doležalová, Antonie (referee)
Analysis of consumption tax development in the Czech republic during period 1993 -- 2011 stresses two important turning points which influenced the legal framework of consumption taxes. The adoption of the law no. 587/1992 Sb. set the consumption tax legislation. The law distributed subject of taxation by its characteristics into several categories: mineral oils, ethyl alcohol, beer, wine and its intermediates. Taxation was defined for each category. It was the first step to the integration of the czech consumption tax legal framework to European union legislation. The second turning point was adoption of the law no. 353/2003 Sb. which adjusted consumption tax legal framework because of Czech republic accession to the EU. The entire tax administration was transferred to Custom office, which caused higher tax collection effiency and restraint of the tax evasion. Furthermore consumption tax rate of mineral oils and tobacco products increased. The current consumption tax of ethyl alcohol, beer and wine is severalfold exceeded minimum rates set by EU. The positive dependence of the tax revenue on the level of consumption tax rate in the Czech republic was proved by the emperical evidence. In years 2008 and 2009 was registered significant decrease, however it was caused by the recent economic crisis.
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Relation between alcohol consumption and excise tax
Voráč, Michal ; Dlouhý, Martin (advisor) ; Princ, Peter (referee)
The aim of this study was to explore the relation between alcohol consumption and excise duties concerning alcohol. After a short presentation of alcohol itself we mentioned the possibilities of econometrics and in the following part we used econometric modelling for our estimates. We satisfactorily explained the consumption of wine and the change in consumption of spirits in reaction to change of excise duties concerning it. We made conclusion that at least the consumption of spirits can be affected by excise duties.
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The development of excise taxes in Czech Republic since 1993
Ryklová, Simona ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this work is to map the development excise taxes in the Czech Republic before joining the European Union and the subsequent changes in the tax system after the entry. The theoretical part is focused on the development of legislation in the Czech Republic and tax harmonization with EU rules. The practical part of this work is focused on the development of collection and state budget revenues since 1993 from excise taxes and comparing the rates of taxes in selected member states of the European Union.
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The effect of excise tax and anti-smoking policies on consumption of cigarettes in the Czech Republic
Lang, David ; Svoboda, Miroslav (advisor) ; Mirvald, Michal (referee)
The issue of smoking was discussed a lot in the past decades. Countries all over the world try to lower the consumption of cigarettes by a lot of various means. This thesis examines the relationship between excise tax and also a few anti-smoking measures and consumption of cigarettes in Czech Republic. To find out if there is some influence, we are building two econometric models. According to both models, there is no statistically significant relationship between the consumption of cigarettes and the excise tax, commercials ban or antismoking campaigns of EU. It is probably caused by not enough observations. In addition, we found effect of frontloading connected to an increase of excise tax.
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