Spotřební daně se zaměřením na daň z piva

Abstract

The thesis is aimed at Excise Duties, especially on the Excise Duty on Beer. It includes an explanation of the basic findings concerning the excise taxes in terms of their characteristic, history, classification in the tax system and their significance in the state budget. In the thesis is also compared the total yield of 10° beer, 12° beer and non-alcoholic beer of Budějovický Budvar, n. p. trade center in Ostrava within the gained sales revenues and within the frame of paid excise tax into the state budget.