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How important the smokers are
 Zděnková, Radka ; Písař, Pavel (advisor) ; Chalupníček, Pavel (referee)
In my bachelor's work I would like to deal with the question whether smokers represent a benefit or a loss for the society. I will describe the opinions of various economists on this problem, the way they estimate the costs connected with smoking including the external costs - the costs connected with health harming, costs used for health care, the loss of labour productivity etc. - how they deduce the costs level and what recommendations - in this area -are given to the government - e.g. the level of taxation. Further on, I would write about the way these economists estimate the smoking revenues, what these revenues represent - revenues of excise tax, profit taxes of tobacco companies, the savings in the retirement system and the health care system due to the premature mortality of smokers etc. - and what their estimated level is. I will mention the controversial issues and the ways they are solved. In the practical part of my bachelor's work I would like to calculate the level of the costs connected with smoking and it's revenues particularly in the Czech Republic. By comparing these two numbers I would answer the given question i.e. whether smokers represent a benefit or a loss for the society.
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