Analýza potenciálních dopadů zavedení spotřební daně ze slazených nápojů na veřejné rozpočty v České republice v komparaci s vybranými státy Evropské unie

Abstract

The thesis focuses on the potential introduction of an excise tax on sugar-sweetened beverages in the Czech Republic, in comparison with selected European Union countries. The theoretical part deals with the structure of excise taxes and public budgets. In the practical part, the expected tax revenue in the Czech Republic is analyzed using five foreign models. This transformation is carried out using a regression equation. The conclusion of the thesis provides an evaluation of all models and offers a recommendation for the Czech Republic.