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Analysis of smoking restriction methods efficiency
Radošťanová, Iveta ; Šíma, Josef (advisor) ; Houdek, Petr (referee)
Smoking is considered as the single greatest preventable cause of morbidity and mortality. Therefore government is trying to reduce smoking by its interventions. The subject of this work is to examine the effects of governmental interventions in terms of their proclaimed and actual consequences. The criterions for our evaluations will be the impact of the intervention on the public health, state budget and social redistribution. In order to outline the situation more comprehensively we will include also uninteded consequences of governmental activities. This will serve as an additional criterion for governmental intervention evaluation. We have no ambition to find the clearly best method for reduction of smoking behavior. We will attempt to point out that there are several contradictions among proclaimed and actual consequences of governmental interventions.
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The consumer tax of beer as a price-making factor at small independent brewery
JANOCHOVÁ, Eva
The aim of the work was to analyze reasons of implementation of specific adjustment of beer tax for small independent breweries with regard to the finding of how much it influences prices of their products and their competitiveness. In the theoretical part, I studied special literature and other resources for beer history field and consumer tax of beer. In the practical part, I focused at study and research of the market of Strakonice brewery, its expenses and earnings in 2009 and its competitors´ products that are offered in the local network of shops.
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The Tax Harmonisation of Eccises and the Tax incidence of these Taxes on the Consumption of Czech Households
RŮZHOVÁ, Eliška
The theoretical part of this work is focused on a tax harmonization and the position of tax on custom in tax systems of some countries which are members of the European Union. The practical part is focused on a measuring of the tax incidence in the Czech Republic. The tax incidence of excises in the Czech Republic in the time period from 2002 to 2007 is measured on the base of the statistical events which are published by the Czech Bureau of Statistics. The own calculation of the tax incidence is implemented by rate of progressivity by Norbert Kakwani.
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Replacement consumer taxation from mineral oils in economy near concrete agriculture subjects
NOVÁK, Tomáš
The main subjekt of this writing is orientation in legal regulations replacement consumer taxation from mineral oils spent in agricultural basic industry and analysis her falls on economy and economic result near concrete subjects. In work is first described legal regulations replacement consumer taxation from mineral oils spent in agricultural basic industry. With the following chapter are analyse falls replacement consumer taxations from mineral oils in economy near concrete subjects. In next chapter is reviewed present-day legal regulations in connection with her influences on economy and economic result near concrete subjects. In final parts are designed changesthat would have had reduce to administrative heftiness tax drive along with operation savings tax administrator.
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Taxes of Consumption Incidence in Czech Republic
VESELÁ, Tereza
This diploma paper deals with the tax incidence of cigarette tax in the period of the changes in rates of this duty in the Czech Republic. The main aim of this paper is to find out how the cigarette tax shifts on consumer and producer. Moving of tax burden was found out thanks to investigation of cigarette prices in the period from September 2007 to February 2008. The amount of tax was calculated from these prices. Various periods were compared and results were closely analysed. Fiscal and educative function of cigarette tax was monitored in this paper too. Educative function was found out by the help of trend in the number of smokers and their cigarettes consumption, whilst fiscal function was demonstrated by trend of payment excise duties. At the close of diploma paper are mentioned also tax avoidances of the excise duty on cigarettes, that are large problem all the time not only in the Czech Republic.
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ANALYSIS OF REVENUE FROM THE excise duty on alcoholic beverages and costs associated with the negative effects of its consumption in the Czech Republic
Smrčka, Ondřej ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
Bachelor's thesis will focus on the relationship between revenue to the state budget of the excise duty on alcoholic beverages and as a result of the consumption of alcoholic beverages arise. This is a topic, whereas the consumption of alcoholic beverages, particularly in certain age and social groups is increasing. In the theoretical part of the work I will deal with tax theories, to analyze the available literature in terms of revenue from excise duty on alcoholic beverages in the state budget and the negative effects caused by the consumption of alcoholic beverages. In the analysis of the work will be dealt with revenue from excise duty on alcohol in the state budget and expenditure on the prevention and elimination of negative consequences resulting from the consumption of alcoholic beverages. At the end of the work evaluate the revenue and costs from the consumption of alcoholic beverages, including negative phenomena, which I try to propose their elimination.
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The influence of alcohol policy on the demand for alcohol
Kramperová, Hana ; Písař, Pavel (advisor) ; Loužek, Marek (referee)
In my bachelor work, i am going to discuss alcohol policy and its influence on the demand for alcohol. This policy is a long-term political issue that has been talked about for many years. It could also be considered as a social problem that has affected our population in many different ways. The policy consists of many activities and restrictions. I would like to focus on a regulation of alcohol by increasing taxes in order to decrease the number of consumers. At the same time, it would earn a lot of money which is also a very significant contribution to the state budget. Consumer tax is an actual issue that members of the European Union are facing. These states are divided into two sectors with a different type of the tax. Mainly, I would like to analyze the group with a high consumer tax and with a low consumer tax in which the Czech Republic belongs. The major goal of this policy is levelling the tax in every country in the European Union in following years I am going to give so much time to this very important topic and discuss the major problems, because it is significant for Czech economy and its progress and development.
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Srovnání regulace trhu s alkoholem a tabákovými výrobky v České republice
Králová, Lenka ; Běláčková, Vendula (advisor) ; Zeman, Karel (referee)
Cílem bakalářské práce je porovnat současný přístup ze strany státu k omezení nabídky a poptávky po alkoholu a tabákových výrobcích. Ke zjištění tohoto cíle slouží legislativní opatření, dokumenty a programy, podle kterých se Česká republika řídí. K porovnání jednotlivých regulačních prvků týkajících se poptávky po alkoholu a tabákových výrobků slouží možnosti dostupnosti, povinnosti provozovatele, zákazů a povinných označení jednotlivých výrobků. Ke komparaci v oblasti nabídky alkoholu a tabákových výrobků slouží zdanění se zaměřením na spotřební daň obou výrobků. Závěr práce dochází ke zjištění, že větší restriktivní opatření jsou v oblasti tabákových výrobků. I přes větší regulační opatření je vidět rostoucí roční spotřeba cigaret na osobu. U alkoholových výrobků jsou menší restriktivní opatření. Přes tyto menší opatření se spotřeba alkoholu pohybuje v rozmezí mezi 9,8 a 10,2 litru čistého alkoholu na osobu.
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