Spotřební daně v podmínkách České republiky a vybraných států Evropské unie

Abstract

The topic of the bachelor thesis are excise taxes in the conditions of the Czech Republic and selected countries of the European Union. The thesis focuses on the introduction to tax issues, the definition of basic concepts in the field of taxation, then on the description of the Czech tax system, analysis of legislative regulations of excise duties in selected EU countries and comparison of basic differences in countries such as Bulgaria, Romania, Italy, Denmark, Spain, Slovakia and of course the Czech Republic.The comparison compared data on commodities subject to excise duty, rates, prices or tax burdens in selected Member States. The comparison shows that the results are not fundamentally different, but we find differences between selected EU countries, especially in the level of excise duties rates and the tax burden. The Czech Republic is in the imaginary center among the selected countries, so we cannot say that it belongs to the extremes.