Analýza daňového břemene u vybraných selektivních daní

Abstract

This bachelor thesis focuses on the analysis of the level and development of the tax burden of selected excise taxes in the Czech Republic in the period 2016–2025. The main aim of the thesis is to analyse the tax burden of selected commodities and compare its development over time, specifically for beer, tobacco products and motor fuels. The theoretical part defines selective taxes, their functions and their role in the Czech tax system. The practical part focuses on the calculation of absolute and relative tax burden based on average consumer prices and statutory tax rates. The analysis also includes an assessment of the relationship between product prices and tax burden using correlation and regression analysis. The results show that the level of tax burden differs significantly across commodities and is mainly influenced by the tax structure. The highest relative tax burden was found for tobacco products, while the lowest was observed for beer. A very strong negative relationship between fuel prices and relative tax burden was identified.