Incidence daní z vína

Abstract

The aim is to highlight the interdependence of tax and viniculture, to explain the theoretical concepts of taxes and viniculture, describe systems of indirect taxes collected by selected countries of European Union, to analyze the effect of taxation on consumption, to find possible government income from taxing wine, describe the possible pros and cons of the examined issues . The first chapter focuses on the description of indirect taxes in chosen states of the European Union, the explanation of basic concepts of viniculture and tax issues. The second chapter focuses on examining production and consumption of wine in selected countries of the European Union in relation to taxation. There are shown information about each year and their trends. The third chapter deals with model situations of taxation using various rates either taken from legislation of another country or fictive.