Akcízy uvalené na alkoholické nápoje a tabákové výrobky v Evropské unii v kontextu veřejné ochrany zdraví

Abstract

The main goal of the bachelor thesis is to compare excise taxes in the Czech Republic with excise taxes of selected countries of the European Union. In the first part are defined the basic concepts and after it is described the issue of excise focusing on harmonization of consumption taxes in the European Union, their characteristic of taxes and legislation in the excise duties. The second part of this bachelor thesis is focused on the taxation of alcoholic drinks and tobacco in Czech Republic, Germany and Sweden. There is analyzation of the given minimal rates issue and comparison of the average tax burden on the spirits in selected countries of the European Union. This issue is also comparised in context of public health.