Spotřební daň na nezdravé potraviny a nápoje a možnosti zavedení v České republice

Abstract

This thesis deals with the taxation of unhealthy foods and beverages in the Czech Republic. The aim of the thesis is to propose a possible tax on unhealthy foods and beverages under the conditions of the Czech Republic. For this, a comparison of the taxation of unhealthy foods and beverages in the European Union was used. The thesis proposes three variants of taxes on unhealthy foods and beverages. The first variant concerns the taxation of only sweetened beverages, the second variant concerns the taxation of sweetened beverages and coffee, and the third variant concerns the taxation of sweetened beverages and unhealthy foods.