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Excise taxes in the Czech Republic and in selected OECD countries and their impact on resource coverage of the state budget in the years 2007-2012
Dík, Lukáš ; Vostrovská, Zdenka (advisor) ; Hájek, Jan (referee)
The thesis deals with the issue of excise taxes in the Czech Republic and in selected OECD countries over the period 2007-2012 and their impact on resource coverage of the state budget. The theoretical part consists of the basic concepts relating to taxes, their basic structure, including the advantages and disadvantages of various groups of taxes. Main part of this thesis is the analysis of excise taxes in the Czech Republic, Denmark, Germany and the Slovakia which leads to a comparison between these countries. The hypothesis was that the Czech Republic levied excise few. Since this hypothesis is confirmed, the thesis contains a proposal for amendment in excise taxes which of the three possible options is chosen variant of the introduction of new taxes, the taxes on sweets. This part is undoubtedly the greatest benefit of the whole thesis. The work assumes that the introduction of this tax has had a positive impact on the state budget of 6-7 billion Czech crowns.
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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 impact of changes in excise tax on households expenditures
Martincová, Daniela ; Klazar, Stanislav (advisor) ; Roženský, Vojtěch (referee)
This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the basis of the data obtained from the Czech Statistical Office and own calculations.
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