Legislativní úprava spotřebních daní v České republice

Abstract

This work focuses on excise duties and their harmonization with the law of the European Union. Aim of this work is to outline the legislative changes in excise duties, including practical examples of the calculation on a small independent brewery and evaluate the results of a survey on the impact of taxes on consumption of selected products. The first chapter deals with the tax system, its functions and the division of duties. There are also defined common provisions related to excise taxes and excise duty harmonization process in the European Union, including the presumed development in the area of excise taxes and the European Commission study on alcoholic beverages. The second chapter contains a detailed description of excise duties. The third chapter is dedicated to a small independent brewery, its inclusion in the group size, calculate tax liability and its recognition. In the final there are summarized results of a survey on the impact of price on consumption of selected products.