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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Implicit taxation of consumption in European Union member states
 Milostná, Martina ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.
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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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