Vývoj inkasa spotřební daně z tabákových výrobků

Abstract

The bachelor thesis is aimed at collection development of excise duty on tobacco products. The aim of the thesis is to learn about the development of consumption of tobacco products and collection of excise duty on tobacco products in relation to achieving the minimum rates set by the European Union. Tobacco products rank among the most frequently used addictive substances in society and collection of this excise duty represents a significant part of the state income. The theoretical framework includes the history and basic definition of excise duty according to legislation, rules issued by the Council of the European Union and development of rates of duty on tobacco products after the Czech Republic became a member of the European Union. The practical part includes analysis of development of collection of excise duty on tobacco products for the period 2004 - 2014 including evaluation of the influences.