Daně z neřestí, jejich význam a využití ve vybraných zemích

Abstract

This thesis examines sin taxes and explores their role in economic and tax theory as well as their use and impact in selected countries, namely Norway, Finland and the United Kingdom of Great Britain and Northern Ireland. The thesis defines sin taxes, explains the reasons for their introduction and discusses their microeconomic and macroeconomic aspects. The aim of the paper is to provide a comprehensive view of how these taxes affect consumer behaviour and public health, with a focus on taxes on sweetened beverages. To this end, the impacts of these taxes in three European countries are analysed and described, and an overview of their implementation options and expected outcomes is provided. The results of the international analysis can serve as inspiration for the Czech Republic, which is considering the introduction of similar taxation to address the problems associated with excessive consumption of sugary drinks and their impact on public health.