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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Causes and consequences of alcohol prohibition in USA and in Sweden and their comparation
 Kocáková, Katarína ; Šťastný, Daniel (advisor) ; Mičúch, Marek (referee)
The main subject of this study is a comparation of two different approaches in solutions of excessive consumption of alcohol in USA and Sweden. The both countries applied a prohibition for decreasing of the consumption. It was a form of National prohibition in USA and a form of rationing system in Sweden. A common feature of both solutions was difficult legal access to alcohol, after an initial decline there was the increase in consumption of alcoholic beverages and related subsequent rise in crime. Different aspects were: the introduction of a form of prohibition, and especially the sanctions for breach of restrictive limitations. The study also highlights the failure of both approaches in the USA and Sweden.
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ANALYSIS OF REVENUE FROM THE excise duty on alcoholic beverages and costs associated with the negative effects of its consumption in the Czech Republic
 Smrčka, Ondřej ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
Bachelor's thesis will focus on the relationship between revenue to the state budget of the excise duty on alcoholic beverages and as a result of the consumption of alcoholic beverages arise. This is a topic, whereas the consumption of alcoholic beverages, particularly in certain age and social groups is increasing. In the theoretical part of the work I will deal with tax theories, to analyze the available literature in terms of revenue from excise duty on alcoholic beverages in the state budget and the negative effects caused by the consumption of alcoholic beverages. In the analysis of the work will be dealt with revenue from excise duty on alcohol in the state budget and expenditure on the prevention and elimination of negative consequences resulting from the consumption of alcoholic beverages. At the end of the work evaluate the revenue and costs from the consumption of alcoholic beverages, including negative phenomena, which I try to propose their elimination.
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