Využitie metód viackriteriálneho rozhodovania pri analýze vybraných aspektov spotrebných daní so zameraním na daň z piva

Abstract

The master thesis addresses the issue of multi-criteria decision-making in assessing the efficiency of beer taxation systems in selected European Union countries. The aim of the thesis is to determine which of the selected tax systems most closely approaches the optimal state through a comparison of the fiscal-economic, market-industrial and social domains of five member states. The thesis is divided into a theoretical part and a practical part consisting of two chapters. The theoretical part defines the legislative framework of excise duties and the theoretical foundations of multi-criteria decision-making methods. The first practical chapter focuses on defining five alternatives and seven decision-making criteria, calculating their input parameters and constructing the decision matrix. In the second practical chapter, in order to eliminate subjectivity, criteria weights are determined objectively using five methods: the Standard deviation method, Shannon entropy, LOPCOW, CRITIC and MEREC. Subsequently, the multi-criteria evaluation of the alternatives is performed using the TOPSIS method, which determines the relative proximity of individual tax systems to the ideal solution. Finally, the thesis summarizes the achieved results, providing a holistic view of the success of tax policies with potential applications in the formulation of the state economic policy.