Zhodnocení potenciálních dopadů zvýšení spotřební daně z vína

Abstract

The Bachelor's thesis deals with the excise tax on still wine, which is a topical topic in society. The bachelor's thesis aims to evaluate and analyze the potential impacts that could occur with a possible increase in excise duty on still wine. The work consists of a theoretical and practical part. The theoretical part characterizes the tax system in the Czech Republic, excise duties, the harmonization of taxes and excise duties on wine. The practical part is aimed at assessing the potential impacts that could affect producers, traders and consumers. The necessary data to evaluate impacts is obtained through a questionnaire survey.