Problematika spotřebních daní

Abstract

The bachelor´s thesis is focused on the excise duties in aspect of the tax system, characteristic of the specific excise duties and the application of excise duties in the selected company. The first part is focused on the basic tax concepts, the influence of excise duties on the state budget, tax evasion and harmonization of excise duties. The second part of the bachelor´s thesis deals with the detailed definition of all excise duties. The third part deals with the application of excise duty on beer in selected company. This part is also focused on comparison the excise duty on beer and tax rates on beer in the countries bordering Czech Republic (Germany, Poland, Austria and Slovakia).