Analýza potenciálních dopadů zavedení spotřební daně ze slazených nápojů na spotřebitele v České republice

Abstract

The thesis focuses on the potential impacts of introducing an excise tax on sugar-sweetened beverages in the Czech Republic. The aim of the thesis is to determine how such a tax would affect consumer behaviour and public perception. The first, theoretical part describes the basic system of excise taxation in the Czech Republic, while the second part presents examples of the taxation of sugar-sweetened beverages taxation in selected European Union countries. The practical part analyses the results of a questionnaire survey. The findings suggest that the introduction of the tax alone would probably not have a significant regulatory effect. However, in combination with educational measures, it could contribute to a change in dietary habits. The thesis also proposes suitable supporting measures to ensure the effective implementation of the tax.