Vybrané aspekty spotřební daně z lihu

Abstract

This bachelor thesis contains 3 main chapters, where we can find information about excise duty with main orientation to excise duty on ethyl alcohol. In the first chapter we can find information about importance of excise duty in taxation system of the Czech Republic, importance of incomes from this kind of taxes for state budget and at the end of this chapter is information about all excise duties focused on excise duties on ethyl alcohol. In the second chapter there is information about tax evasions of excise duty on ethyl alcohol with reasons, examples and suggesttions, how we can make the number of tax evasions lower. In this chapter is information about legislation, which is connected with tax evasions and can be helpful in the reduction of various tax evasions. The last chapter is focused on practical application for excise duty on ethyl acohol. We can find here samples of tax return for MKP join-stock company. This company is focused on production of beer, spirits, liquers and alcohol. Here we can find instructions for corrective and additional tax returns and main problems, which are connecting with them too. The name of company was changed for need of this work.