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National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
Vliv změn daňového břemene tabákových výrobků na jejich spotřebu
 Konečná, Alena
This thesis is focused on identifying the influence of changes in tax burden imposed on cigarettes on their consumption in the Czech Republic. The individual results of the work are based on analysis of completed data on average weighted and unweighted prices and consumption of cigarettes for the period 2004 - 2016 and according to the questionnaire survey. In the conclusion of the thesis, the directly proportional relationship between the selling price of cigarettes and the tax imposed was confirmed, inversely proportional relationship between the consumption and the selling price of cigarettes or the tax imposed. The demand for cigarettes is inelastic in the case of a slight one-time tax change and differs between the younger and older categories of smokers.
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Is a tax policy imposed on cigarettes in the context of the EU effective?
 Lichterová, Markéta ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxation of cigarettes is effective. It means whether taxation of cigarette have an impact on cigarettes consumption. The analysis show that the explanatory variable for taxation is statistically inefficient. That say that the level of taxation does not affect the cigarettes consumption.
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The effect of excise tax and anti-smoking policies on consumption of cigarettes in the Czech Republic
 Lang, David ; Svoboda, Miroslav (advisor) ; Mirvald, Michal (referee)
The issue of smoking was discussed a lot in the past decades. Countries all over the world try to lower the consumption of cigarettes by a lot of various means. This thesis examines the relationship between excise tax and also a few anti-smoking measures and consumption of cigarettes in Czech Republic. To find out if there is some influence, we are building two econometric models. According to both models, there is no statistically significant relationship between the consumption of cigarettes and the excise tax, commercials ban or antismoking campaigns of EU. It is probably caused by not enough observations. In addition, we found effect of frontloading connected to an increase of excise tax.
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Dopady změn sazby spotřební daně z cigaret v České republice
 Varaďová, Markéta
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