Vyhodnocení dopadu vybraných nepřímých selektivních daní na spotřebu komodit zatížených těmito daněmi

Abstract

This thesis focuses on the issue of selective taxation. The aim of the thesis is to analyse the respondents' attitudes towards the growth of selective taxes. In order to achieve the objective of the thesis, the method of questionnaire survey, descriptive, comparative and analysis using parametric and non-parametric tests are used. The practical part is focused on sample calculations of selective taxes, evaluation of the questionnaire survey and analysis using parametric and non-parametric tests. Based on the results of the survey, it is found that the respondents are willing to accept an increase in the selective tax, therefore the total price of the product, up to an increase of 45 % of the final price. The thesis also includes proposals to change the amount of tax.