Vyhodnocení vývoje daňového zatížení tabákových výrobků v České republice

Abstract

The aim of the diploma thesis is to evaluate the development of the tax burden on tobacco products in the Czech Republic and to find out whether the tax revenues from tobacco products increased with the increase in the excise tax burden on tobacco products or not. Another objective is to compare the tax burden in the Czech Republic with selected European Union countries, but also to suggest changes in the tax burden.

The theoretical part of the thesis defines the characteristics of excise duty and tobacco taxes, which include tax on tobacco products, tax on heated tobacco products, tax on raw tobacco and, from 1 January 2024, tax on other products and tax on products related to tobacco products. It also explains the meaning and details of tobacco stickers and performs calculations to determine how the level of average selling prices affects the tax burden. Finally, the changes to tobacco products that occurred during 2023 and 2024 are explained.

The practical part of the thesis focuses on the analysis of the development of the tax burden on tobacco products in the Czech Republic. This analysis includes a regression analysis, which allows to identify the relationship between the tax burden and average cigarette prices, as well as the calculation of price elasticity of demand and a correlation analysis focusing on the relationship between the tax burden on tobacco products and cigarette consumption. The

practical part also includes an assessment of the evolution of the tax burden and a comparative analysis to evaluate, suggest changes and predict the future of tobacco products.