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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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