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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The harmonization of excise duties on tobacco products
 Milostná, Martina ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to determine the minimum tax rate, which is going to be imposed on cigarettes in the Czech Republic from 2014 onwards in accordance with the EU directive. The first four chapters are theoretical, describing consumption taxes on tobacco products, tax coordination, harmonization and competition, legislative developments of harmonization of consumption taxes on tobacco, also tax rates and revenues corresponding to such taxes in the Czech Republic. The practical part consists of three analyses of changes in the tax rate. The first two are based on theoretical assumptions and the last one takes into account the development of the exchange rate according to the prediction of the Ministry of Finance of the Czech Republic.
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