Zdaňování alkoholu a cigaret v České republice

Abstract

The aim of this thesis is pointing out the fact how much money pay ordinary consumer of tax on alcoholic products to the country budget from the overall price. This thesis is developed on a method of comparison, analysis of obtained information, synthesis of knowledges, abstraction and deduction. On the researched households was found that the amount of taxes paid for compared periods has more or less constant trend, because the value of tariffs on alcoholic products is remained almost the same. The results of this study allow the average consumer to understand the system of taxes on alcoholic products and the amount of tax that consumer will pay to the state.