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Function of selective excise taxes
Kozubíková, Pavlína ; Slintáková, Barbora (advisor) ; Provazník, Kamil (referee)
The subject of the thesis is the fiscal and allocation function of selective excise taxes with focus on the Czech Republic. Due to the fact that the Czech Republic is among countries that apply "traditional excise duties" in their taxation mix, the subjects of which are assumed to have low elasticity of demand, the question is whether these taxes may perform the allocation function. Analysis of the fiscal function is based on the comparison of percentage of excise duties in overall tax revenues of public budgets, and on the development of this portion in time in the EU countries. Stability of revenues resulting from these taxes is verified by variability measures. On the grounds of the performed analysis it can be stated that excise duties in the Czech Republic represent stable revenue of the national budget. Allocation function of these taxes is analysed by graphic depiction and description of the trend of consumption of selected products and of the trend of prices in the period between 1995 and 2010. The trend of prices of selected products is estimated as the difference between interannual changes in the consumer price index for selected product groups and the overall consumer price index. This analysis did not prove unequivocally that the selective excise taxes imposed on the analysed commodities would be able to perform the allocation function.
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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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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 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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Excise duty on tobacco products
Sádovský, Martin ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The bachelor thesis is focused on the excise duty on tobacco products. The main aim of it is to explain the method of taxation of tobacco products according to the legislative documents which are valid in the Czech Republic. The first part of thesis contains the method of taxation of tobacco products, where is defined in general the taxation of commodities which are liable to the excise duty. Then there is analyzed overall minimum excise duty on cigarettes and determined the result by comparison, if the Czech Republic meets the requirements of the European Community. The influence on the amount of tax is determined by the analysis of the tax rates until year 2014. The last part of the thesis deals with the importance of tax revenue from excise duty on tobacco products.
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