National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Analysis of the consumption tax on tobacco products
Chylík, Jakub ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
The aim of this bachelor thesis is realistic evaluation of smoking ban impact and increasing tax rates on tobacco products and state tax revenue on tobacco products. In the first chapter you find basic information about taxation of tobacco products in the Czech republic and also european directives in chronological order. The second chapter is focused on selected states of the EU and it describes historical evolution together with tax rate and tax revenues. More specifically, we find here detailed information about Austria, Hungary and France. The last chapter is based on analysing the gathered data and information. It is mainly the analysis of growing tax rates on tobacco products and observing trends after the introduction of smoking bans in selected states of the EU. The result of this analysis should be finding if increasing tax rates on tobacco products and introducing smoking bans affect tax revenues.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.