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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.
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