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COMPARISON OF CONSUMER TAXES IN THE CZECH REPUBLIC WITH ONE CHOSEN COUNTRY IN THE EU
VANĚREK, Petr
The premise of my undergraduate work is: ``Comparison of Consumer Taxes in the Czech Republic with one Chosen Country in the EU.{\crqq} The purpose of my work is to analyze and compare legislative amendments of consumer taxes with a chosen country in the EU. Focus is on prevention of tax evasion in the EU. Initially I examine the purpose of consumer taxes, their collection and distribution. Secondarily, I address the legislative amendment of consumer taxes in the Czech Republic, as well as in Slovakia. Additionally, comparison of the legislative amendments of consumer taxes both countries are made. Thirdly, I discuss the bylaws of consumer taxes published by the EU. I examine problems regarding the prevention of tax evasion associated with consumer tax harmonization. My work will show that every country in the EU has entitlement of its own assessment of consumer taxes. This discrepancy has an effect on individual domestic markets within the EU. Therefore, the EU processed consumer tax guidelines, which also focuses on the political domestic market. The EU{\crq}s focus is on the prevention of tax evasion and securing cooperation of countries in this area.
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Harmonization of excise duties within the EU and the impact on Czech Republic's tax system
Mašatová, Julie ; Dugová, Alena (advisor) ; Láchová, Lenka (referee)
The aim of this work is to evaluate the impact on Czech Republic's tax system of harmonizing excise taxes on EU level and specification of modificantions in interrleated legal acts. Practical part of this work concentrates on describing the development of Czech tax system in the sphere of excise taxes, on changes arisen due to implementing european legal system into Czech national system and on citizens' views on Czech Republic's accession to the EU or rather on harmonizing excise taxes. The work aslo contains the current state of excise taxes legislation in the Czech Republic.
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Comparison of Alcohol Policies in Norway and Sweden
Genserová, Jitka ; Běláčková, Vendula (advisor) ; Chalupníček, Pavel (referee)
Alcohol policy in Scandinavia has a long tradition going back to the 16th century. This paper compares historical development of alcohol regulation in Norway and Sweden and describes recent changes in alcohol control policies that happened after the involvement of both countries in the European integration. The aim of this thesis is to determine, in which of the above mentioned countries alcohol policy is stricter and more effective. Measures regulating the physical availability of alcohol are compared, as well as the taxation of alcohol, which is the most important part of the alcohol policy. The impact of restrictive measures on alcohol consumption and alcohol-related harm is also discussed. Norway did not join the European Union and could keep quotas for traveler's import of alcohol. That's why Norway managed to avoid a significant increase in total alcohol consumption, which occurred in Sweden after the abolition of import quotas in 2004. For this reason Norwegian alcohol policy seems to be stricter and more effective than the Swedish one.
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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 Incidence of Consumption Taxation on Developement Consumption Expenditures of Consumer Sector
MACHOVÁ, Šárka
In my graduation theses I focus on charge of consumption taxes of consumer sector´s spending. Indirect taxes are imposed onto selected economic goods and increase their costs. Herewith they cause decrease of consumers´ available pension. Howsoever the available pension of different income groups is reduced depends at indirect taxes only on the level of consumption and which economic goods are used by these groups. Indirect taxes are on the contrary to direct taxes less conspicuous, because they are included in the prices of the wares and services. The consumer pays the tax by paying each purchase without any administrative acts and in doing so they do not know how much they paid in taxes to the government. The tax paid by an entity (natural or legal person) can be basically relocated in two ways. Onward to the buyer on the product market by increase of economic goods´ price or of a factor; backward to the seller. This relocation can be partial, i.e. the tax in new price will be partial; hundred-per-cent and in case of certain conditions it can be even higher than the height of tax is. The relocation doesn´t need to occur at all. For assesment of consumer sector tax charege level from consumption I chose a method which uses accessible agregate dates about consumption of social income group. In calculations I arised from dates from year 2006 published by Czech Statistical Office. From the analysys results of consumer sector´s consumption spending charge of consumer tax in 2006 result that the tax burden, which the consumer sector has, represents 13,15 {--} 14,90 % of their total average consumption spending. 11% of tax burden constitutes a value added tax and 3% constitutes a consumer tax. This means that if their consumption spending is 100 000 Kč, then the tax burdern would be 13 150 {--} 14 900 Kč. Consumer sector of employees and self-employers have a bigger tax burden than consumer sector of unemloyed and retirees. The reason is a bigger part of economic goods usage charged by 19% VAT rate.
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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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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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Charakteristika daňových zástupců v daních ze spotřeby
Měchurová, Dita ; Svátková, Slavomíra (advisor)
S daňovými zástupci se v ČR setkáváme v oblasti spotřebních daní, v jiných členských státech Evropské unie i v dani z přidané hodnoty. Tato bakalářská práce zpracovává postavení daňových zástupců v ČR a jiných členských státech Evropské unie z pohledu jejich práv a povinností. Cílem je zhodnotit postavení daňových zástupců ve vybraných členských státech a zjistit, jakým způsobem tyto státy upravily ve svých daňových zákonech postavení daňových zástupců, které je velmi všeobecně upraveno v příslušných směrnicích Evropské unie.
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