Analýza postojů spotřebitelů k vyšším cenám potravin, pohonných hmot, cigaret a alkoholu v České republice ve srovnání se sousedními státy

Abstract

The thesis focuses on a comprehensive analysis of consumer attitudes towards higher prices of food, fuels, cigarettes, and alcohol in the Czech Republic compared to neighboring countries. The theoretical part of the thesis examines the theory of excise taxes and consumer behavior, their decision-making process in purchasing, and the overall shopping behavior mechanism. In the practical section, the setting of excise tax rates and VAT rates is thoroughly analyzed, calculations are made, and a comparison of the tax burden between different states is conducted. Furthermore, the results of a questionnaire survey are analyzed, hypotheses are tested, and conclusions are drawn based on respondents' answers.