Postavení spotřebních daní v daňovém systému ČR

Abstract

The aim of this bachelor thesis is to evaluate the role of consumption taxes in the tax system of Czech Republic in the years 2005-2009. The consumption tax is an excise duty, which is introduced by a state to regulate the price of certain products on a market. The purpose of taxation is to increase the revenues of state budget, as it is for example on fuel. Next purpose is to reduce the amount of unhealthy marketed products, for example the tobacco. My work is divided in to three compact chapters, in each I follow given questions. In a theoretical part I describe the basis characteristic of taxes and the tax system of Czech Republic. Further I attend to the particular excise duties. In a practical part the revenues of consumption taxes in the years 2005-2009 are analysed. Further I deal with the function of board of customs and I judge the reasons of differences of nett payment revenues in particular years. Finally I value discovered facts and I launch possible effects of increasing tax rates of excise duties.