Spotřební daň z lihu

Abstract

Exploring the issue of the excise duty on ethyl alcohol, including relevant legislation both in the Czech Republic and Austria, this work primarily aims to propose practical recommendations or measures which if legislatively implemented could effectively reduce tax evasion in the Czech Republic. To ensure the validity of the final conclusions the groundwork is laid in the opening chapters which comprise the overview of the history of taxes both on the current territory of the Czech Republic and globally including the development of their terminology, and comparison of relevant Czech, Austrian and EU legislation with some emphasis on cultural and historical specifics of the two countries.