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The consumer tax of beer as a price-making factor at small independent brewery
JANOCHOVÁ, Eva
The aim of the work was to analyze reasons of implementation of specific adjustment of beer tax for small independent breweries with regard to the finding of how much it influences prices of their products and their competitiveness. In the theoretical part, I studied special literature and other resources for beer history field and consumer tax of beer. In the practical part, I focused at study and research of the market of Strakonice brewery, its expenses and earnings in 2009 and its competitors´ products that are offered in the local network of shops.

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