Zavedení netradičních spotřebních daní v České republice
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Authors
Jašek, Jiří
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Thesis deals with problems of excise taxes in the Czech Republic. The theoretical part defines the traditional excise duty applicable in the tax system of the Czech Republic and they are analyzed and comparison with the excise duties in EU member states. The practical part deals with nontraditional excise duties and the possible impact of their introduction on the Czech economy.
Description
Import 22/07/2015
Subject(s)
tax, tax system, index of purchasing power parity, non-traditional excise duty, subject to tax, tax rate, state budget, excise duty, return