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Incidence of cigarette taxes
 Zikeš, Tomáš ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
This thesis is focused on the impact of the chage of the consumer tax rate from the ci-garettes on the producers and the buyers of these commodities in the Czech Republic. The thesis consists of two parts. First part: teoretical aimed on definition of terms consumption taxes and theire advantages and disadvantages. Second part: practical aimed on comments of the calculations of the particular tax impacts on produers and buyers in between 2013-2017.
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