Uplatňovanie spotrebných daní v podmienkach Českej republiky a Európskej únie

Abstract

This bachelor thesis deals with clarifying the issue of excise duties in the legislation of the Czech Republic and in the legislation of the European Union. The thesis is divided into five chapters including the introduction and conclusion. The theoretical part of the thesis is devoted to the basic characteristics of particular excise duties and their application in the conditions of the Czech Republic and subsequently also in the conditions of the European Union, focusing on their harmonization. The practical part of the thesis is focused on comparison of excise duty on alcohol in the legislation of the Czech Republic in comparison with the Slovak Republic as the other Member States of the European Union. In the end, it described the summary results of the thesis, including own views on the issues discussed.