Analýza vlivu selektivních spotřebních daní na cenu a spotřebu cigaret

Abstract

This bachelor thesis analyzes the impact of excise taxes on the price and consumption of cigarettes. The aim of the thesis was to determine whether changes in the amount of excise tax influence the price of a pack of cigarettes and whether excise taxes are an effective tool for reducing cigarette consumption. The analysis of potential dependencies is conducted over the selected period 2014–2024 and is primarily based on correlation analysis, complemented by regression analysis. The results show a significant positive correlation between the amount of excise tax per cigarette pack and the final retail price, indicating that an increase in excise tax leads to a rise in cigarette prices. In contrast, the relationship between excise tax and cigarette consumption shows a moderate negative correlation. In conclusion, excise tax is an effective instrument for price regulation; however, in terms of consumption, tax increases alone do not appear to be sufficient to achieve a substantial reduction.