Problematika spotřebních daní

Abstract

The bachelor thesis focuses on excise tax, which together with value added tax and energy (environmental) tax belongs to the group of indirect taxes in the Czech Republic. The goal of this thesis is an analysis of the issue of excise tax and an explanation of the key terms in the field of taxation, such as tax payer, tax warehouse, tax return and other. The explained terms focus on excise tax at the beginning, but then they are also explained on concrete products, which include beer, wine and intermediate products, such as alcohol, tobacco products and mineral oils. The third chapter focuses on harmonization of the law on excise tax in the Czech Republic with the EU legislation and on the most fundamental directives of the EU, which govern individual excise taxes. The practical part focuses on excise tax on wine and intermediate products and is dedicated mainly to electronic tax returns, EMCS system, which is used for transport and surveillance excisable products, and calculations of this tax.