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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The development of excise taxes in Czech Republic since 1993
 Ryklová, Simona ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this work is to map the development excise taxes in the Czech Republic before joining the European Union and the subsequent changes in the tax system after the entry. The theoretical part is focused on the development of legislation in the Czech Republic and tax harmonization with EU rules. The practical part of this work is focused on the development of collection and state budget revenues since 1993 from excise taxes and comparing the rates of taxes in selected member states of the European Union.
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