Komparace spotřebních daní ve vybraných státech

Abstract

This bachelor thesis focuses on the comparison of excise duty systems in the Czech Republic, Germany, and Finland. In the introductory part, the excise duty systems of the selected countries are explained in detail. Subsequently, a comparative analysis is conducted in the form of tax burden calculations for selected commodities common to all countries (spirits, beer, sparkling wine, and cigarettes), followed by an evaluation of the differences across products and individual states. From this comparison, it is concluded that in all three countries, cigarettes are taxed significantly more than alcoholic products. While in Germany and the Czech Republic, the selected products are taxed at relatively similar levels, a substantially higher level of taxation is applied in Finland. Furthermore, a regression analysis is performed to examine the dependence of excise duty rates, average gross monthly wages, and time trends on alcohol consumption, with the differences subsequently evaluated. Based on this analysis, a decrease in alcohol consumption over time is anticipated, albeit with varying degrees of certainty across the individual countries. The most significant reduction in consumption over time is recorded in Finland, while the mildest is observed in the Czech Republic. Among the selected indicators, the tax rate is considered the strongest factor in regulating alcohol consumption in the Czech Republic, whereas for Finland and Germany, the average gross monthly wage is identified as the main predictor. In the final section, possible recommendations for the Czech Republic in the field of excise duties are proposed, such as increasing the tax rate for still wine or introducing a tax on non-alcoholic beverages.