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Produkce, spotřeba a výše daně z piva v zemích EU
Pernička, Lukáš
The aim of this bachelor thesis is to verify the existence of the state protectionism of domestic consumption or beer production in the countries of the European Union. The most used method in the thesis was comparison, as well as the method of inter-pretation, analogy or description. First, I collected data in the form of rates of beer taxes, beer production and consumption in individual countries. Furthermore, using correlation and regression analyses, I evaluated the dependence of consumption on the tax level and the dependence of the output on the tax level. Then I evaluated the results and drew conclusions. The first result of my work is that there is no depend-ence between beer consumption and beer tax rate. I cannot prove the existence of protectionism of beer consumption. Furthermore, I have proven the independence between production and the rate of beer tax. The protectionism of the country's beer production in the countries of the European Union cannot be proved either. In the final part of my thesis, I have described the probable causes of my result. By exten-sion of the study area, it is possible to get better-reaching outcomes.
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