Spotřební daň z cigaret v České republice

Abstract

This thesis deals with problems of the excise tax on cigarettes in the Czech Republic. The theoretical part of the thesis defines various excise taxes and offers a more detailed description of the excise tax on cigarettes. The next chapter deals with fulfilment of the criteria established by the directive of the European Union for the excise tax on cigarettes. The final part of the thesis is devoted to the performed analysis of changes of the tax rate on cigarettes focused on selected indicators.