Role spotřebních daní ve veřejných rozpočtech

Abstract

The thesis is focused on the issue of excise tax system in the Czech Republic. Specifically, their analysis and highlights their contribution to public spending over the past five years and in the period 2006-2010. Excise taxes in each of the aforementioned 12-years contributed to my 13-percent of my income to the Treasury. Most funds enrich the state budget in 2007 and at least 2010. This was due to various factors, but rising rates and higher consumption. Excise taxes in the Czech Republic were introduced in January 1993, when large tax reform. They are a vital source of financing the public budget, are an important component of the tax burden on the population and are an integral part of the tax system to all European Union member states.