Spotřební daň z piva

Abstract

The topic of the thesis is Excise Duty on Beer. The aim of this thesis is to define basic concepts in the field of excise duties on beer, compare the rates of duty on beer in selected EU member states and apply an excise duty on beer in a chosen brewery. The first chapter deals with brief characteristics of excise duty on beer, whereas the second chapter is dedicated to the harmonization of excise duties and development of rates. The last chapter describes the EMCS system in usage and the process of filing tax returns.