Analýza dopadu změn ve zdaňování cigaret na jejich spotřebu v České republice

Abstract

The diploma thesis deals with the analysis about the impact of changes in cigarettes taxation on their consumption in the Czech Republic. The effects of the changes are based on a questionnaire survey and also on price analysis of selected cigarette brands for the end consumer for observed period. The second chapter deals with the characteristics of excise duties in the Czech Republic and then with the taxes harmonization in the EU. In the third chapter we find the characteristics of excise duties on tobacco products. An analysis of the development of cigarette tax rates and cigarette consumption is performed there. Part of the third chapter is also a questionnaire survey. The main goal was to find out how people are aware of excise taxes and how the price affects their consumption. The analysis of the development of state budget revenue from excise duty on tobacco products and the analysis of the development of selected cigarette brands prices for the observed period were performed in the fourth chapter along with their comparison. The thesis results show the cigarettes demand is very inelastic. Based on the achieved results we can state the most smokers change their consumer behaviour only in the case there is a significant cigarettes price increase.