Zhodnocení výnosů spotřebních daní z lihu v ČR

Abstract

The topic of the bachelor's thesis "Evaluation of the Revenues from the Excise Tax on Alcohol in the Czech Republic" is an analysis the development of the collection of individual excise duties and their share in the Czech Republic state budget revenues in 2010-2018. The theoretical part of the work concerns tax theory and administration of excise taxes in the Czech Republic and the European Union. The practical part analyzes the collection of individual excise duties and energy taxes and their share in state budget revenues with a focus on excise duty on alcohol. It also analyzes the development of unpaid balance of excise duties and energy taxes for the period 2010–2018 and the development of violations of regulations governing the administration of these taxes, together with the development of tax evasion. At the same time, the development of each of the excise and energy taxes is evaluated. The final part summarizes the acquired knowledge with finding that the collection of excise duties is growing in the reporting period, however, the share in state budget revenues has a declining trend due to higher growth in the collection of other taxes and their growing share in state budget revenues. Finally, recommendations in the area of excise and energy tax administration are proposed.