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Effective taxation of consumption and revenue structure of the old and the new EU member states
Vágnerová, Klára ; Kubátová, Květa (advisor) ; Picka, Jakub (referee)
The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.
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The harmonization of excise duties on tobacco products
Milostná, Martina ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to determine the minimum tax rate, which is going to be imposed on cigarettes in the Czech Republic from 2014 onwards in accordance with the EU directive. The first four chapters are theoretical, describing consumption taxes on tobacco products, tax coordination, harmonization and competition, legislative developments of harmonization of consumption taxes on tobacco, also tax rates and revenues corresponding to such taxes in the Czech Republic. The practical part consists of three analyses of changes in the tax rate. The first two are based on theoretical assumptions and the last one takes into account the development of the exchange rate according to the prediction of the Ministry of Finance of the Czech Republic.
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Tax Incidence of Selected Products by Consumption Taxes
CHALOUPKOVÁ, Lucie
This bachelor thesis is focused on the analysis of excise taxes in the Czech Republic since joining the European Union on 1 May 2004. The main object is to analyse changes in the burden of selected products excise and influence of the EU legislation on these changes. In the theoretical part the Czech Law on Excise Tax and its changes after 2003 is described and furthermore, the EU directives in this area especially the Council Directive 2008/118/EC concerning the general arrangements for excise duty are mentioned. The practical part is applied in particular to cigarette taxes. It is focused on the most popular cigarette brands like Start, Petra, L&M, Camel and Marlboro. The analysis obtains the calculation of cigarette tax between the years 2003 {--} 2010. Cigarette consumption in the Czech Republic is compared with the consumption in member states. There is also a comparison with member states regarding an overall minimum excise duty, a retail selling price of cigarettes in the most popular price category and revenues from excise duties on cigarettes.
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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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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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Harmonization of excise duties within the EU and the impact on Czech Republic's tax system
Mašatová, Julie ; Dugová, Alena (advisor) ; Láchová, Lenka (referee)
The aim of this work is to evaluate the impact on Czech Republic's tax system of harmonizing excise taxes on EU level and specification of modificantions in interrleated legal acts. Practical part of this work concentrates on describing the development of Czech tax system in the sphere of excise taxes, on changes arisen due to implementing european legal system into Czech national system and on citizens' views on Czech Republic's accession to the EU or rather on harmonizing excise taxes. The work aslo contains the current state of excise taxes legislation in the Czech Republic.
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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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