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National Repository of Grey Literature 4 records found  Search took 0.01 seconds. 
Tax Issues of Wine Industry
 Štorková, Soňa ; Kašpárek, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the topic of suggeste law for still wine tax. The author explains financing of wine industry from both Czech republic and European union, wine sale in the Czech republic and impact on the state and chosen wine-making company in case of implementating of zero rate consumption tax on still wine.
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Tax Issues of Wine Industry
 Štorková, Soňa ; Kašpárek, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the topic of suggeste law for still wine tax. The author explains financing of wine industry from both Czech republic and European union, wine sale in the Czech republic and impact on the state and chosen wine-making company in case of implementating of zero rate consumption tax on still wine.
Detailed record
Dopady nenulové sazby spotřební daně z tichého vína v ČR
 Jandásek, Jiří
This diploma thesis deals with the excise duty on the still wine being applied in the Czech Republic and explores an influence of this taxation rate upon the market subjects. Basing on the analysises of the market subjects a potential impact of the non-zero tax of the still wine excise is determined. The analysis comprises both of watching anagement of the wine-growing companies as well as potential tax yields for the state budget. It explores how involving or non-involving non-zero tax rate into the wine prices does affect collecting excise duty and changing VAT in respect of changing quantity demands as well as additional costs. A tax yield of this duty for the state budget compares with total tax collection of all excise duties. Non-zero tax rate should impact competitive rivalry and employment rate in the wine-growing and vinicultural business too. Basing on the analysises it deduces a recommendation concerning the excise tax rate of the still wine.
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Spotřební daň u vína
 Urubek, Vladislav
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