Analýza spotřebních daní v České republice

Abstract

This thesis analyzes the excise duties in the Czech Republic. It focuses on the tax on ethyl alcohol and alcoholic beverages and tax on mineral oils in particular. It explains in detail what is the tax imposed on, then focuses on the historical development and also accounts for how this tax is currently used and how it is affected by harmonization within the European Union. A large part is devoted to the development of revenues from these taxes to the national budget, tax evasions and tax controls. Finally, it makes a proposal on how to prevent tax evasions in the future.