National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Analysis of the impact of changes in excise tax rates on households
Becková, Veronika ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
This bachelor thesis examines the impact of changes in excise taxes on spending and household consumption in the Czech Republic during the period 2004 - 2013. The first chapter describes the excise tax in general, the second chapter describes the changes of the rates of excise duties. Chapter three focuses on collection of statistical data about household spendings and their structure. It also specifies the methodology and assumptions of the model for subsequent analysis. The last (practical) part analyzes the impact of changes of excise tax rates on households. This chapter presents my own calculations of taxes paid for each product and examines their impact on households.
The development of excise taxes in Czech Republic since 1993
Ryklová, Simona ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this work is to map the development excise taxes in the Czech Republic before joining the European Union and the subsequent changes in the tax system after the entry. The theoretical part is focused on the development of legislation in the Czech Republic and tax harmonization with EU rules. The practical part of this work is focused on the development of collection and state budget revenues since 1993 from excise taxes and comparing the rates of taxes in selected member states of the European Union.

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