Správní trestání v oblasti spotřebních daní

Abstract

This diploma thesis deals with the issue of administrative punishment in the field of excise duties, which represents a crucial instrument for ensuring tax system legality and protecting public budgets. The main aim of the thesis is to comprehensively analyse the system of administrative sanctioning of tax offences from both legal and economic perspectives and to evaluate its effectiveness in practice, particularly concerning offences related to alcohol, tobacco, and fuel.

The theoretical part defines the fundamental concepts of administrative law and excise taxation, presents the legislative framework for administrative punishment, and analyses selected case law of the Supreme Administrative Court. The practical part includes a qualitative case study and a quantitative statistical analysis of data from the Czech Customs Administration between 2020 and 2023. The qualitative research was conducted via an expert interview with a senior officer from the Moravian-Silesian Customs Office. The quantitative part tested three research hypotheses: the evolution of enforcement effectiveness over time (H1), the relationship between the number of inspections and findings (H2), and differences in efficiency by inspection type (H3).

The analysis showed that enforcement effectiveness is not linear over time, being influenced by external factors (e.g. the pandemic or legislative changes). A notable improvement was recorded in 2023 following the launch of the EMCS system. A strong positive correlation was confirmed between the number of inspections and the number of findings (H2), and statistically significant differences were observed across inspection types (H3), with sales and transport inspections being the most effective.

The thesis provides practical recommendations to enhance the system, including stabilising the legal framework, improving the methodological guidance of the Customs Administration, and strengthening cross-border cooperation. It concludes that the current system of administrative punishment in excise taxation is functional but has potential for further improvements in prevention, capacity support, and digital process management. The findings are relevant for both the professional community and policymakers when shaping a more effective system of sanctioning tax violations.