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Analysis of the impact of changes in the taxation of non-tradeable goods
Mrkvičková, Jana ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
The main goal of this thesis is to analyze the impact of changes in the taxation of non-tradeable goods. The work is focused on changes to exemption from tax on importation of goods and specifies at what goods are covered by the exemptions. Main part is dedicated to purchasing behavior of consumers on the Internet. The second part is focused on changes in the taxation of non-tradeable goods. In the final part is ananalysis of data obtained by questionnaire and confirmed or refuted hypothesis: Lowering the limit when importing goods from 150 EUR to 22 EUR interested in importing non-tradeable goods decreases, while increasing demand for non-tradeable goods from the European Union.

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