Vliv daní na pivovarnictví v České a Slovenské republice

Abstract

The bachelor’s theses put mind to the impact of taxes on brewing in Czech and Slovak republic. Target of the theses is signalize interconnection taxes with brewing, interpret theoretical concepts of taxes and brewing, describe tax systems and confront taxes with potential impact on brewing sector in Czech and Slovak republic, analyse rate of the impact of chosen taxes on own brewing and in the confrontation with substitutes and compile rate of the impact of taxes on brewing in Czech and Slovak republic. In the first part of theses are interpreted theoretical concepts of taxes and brewing, described tax systems and own taxes of Czech and Slovak republic. The second part concerned with analyse rate of impact of chosen taxes on own brewing and confrontation with substitutes in Czech and Slovak republic too, and there is analysed potential impact on employment in brewing and subsidiary sectors in Czech and Slovak republic. In the last part of the theses are confronted result of analyse between both of republics and there are summarized rate of impact of taxes on brewing in Czech and Slovak republic. In conclusion is recommend not to advance beer‘s tax bite, possibly advance tax bite to all substitutes to not to be discriminated beer.