Daňové zatížení tabákových výrobků

Abstract

In this bachelor thesis will be outlined tax theory, the historical development of taxation in the Czech Republic as we know it today with the main focus on excise duty as well terms such as stamps for tobacco products or a tax warehouse. The main aim of this thesis is to present calculations point to the fact how many ones addicted to smoking cigarettes divert state tax on cigarettes from the total price. This research will cover a period of five years (2009-2013). For the achievement of these aims there is applied method of analysis and comparison. On the model households was found that piece of the tax paid on cigarettes including VAT on net income has an increasing character. Because of the steps taken by European Commission can be assumed that this trend will continue.