Důsledky změn výše daně z cigaret v České republice

Abstract

The first theoretical part of the thesis describes the basic characteristics of the Czech tax system with a focus on legislation regulating tobacco products. In addition, the work analyzed the effect of the change in the tax rate on the price of cigarettes and the tax burden on the producer and the buyer between 2010 and 2016. The aim of this part of the chapter was to determine the price of selected cigarette brands and calculate the price decomposition and determine the share of the tax at the selling price. The results obtained were then graphically expressed. At the end of the chapter, the development of cigarette consumption was analyzed. In this last part of the diploma thesis the proportions of the tobacco tax were compared The first theoretical part of the thesis describes the basic characteristics of the Czech tax system with a focus on legislation regulating tobacco products. In addition, the work analyzed the effect of the change in the tax rate on the price of cigarettes and the tax burden on the producer and the buyer between 2010 and 2016. The aim of this chapter was to determine the price of selected Cigarette brands and calculate the decomposition of the price and determine the part of the tax at the price. The results were then graphically expressed. At the end of the chapter, the development of cigarette consumption was analyzed. In this last part of the thesis, the proportions of the tobacco tax were compared And Tobacco Products to Revenue to the State Budget, an analysis of the development of the collection was carried out in the years 1993-2015. Next in this part of the thesis were evaluated the aspects of smoking, whether it is economical for our state or not. Further sections of this chapter describe the issue of tax evasion in the cigarette market and possible ways of regulating cigarette consumption.