Uplatňování spotřební daně z lihu v České republice

Abstract

The topic of this master thesis is application of excise duty on ethyl alcohol in the Czech Republic. The purpose of this thesis is an explanation of application of excise duty on ethyl alkohol focusing on the grower distillery and its specifics. The theoretical part includes the system of excise duties with the emphasis on duty on ethyl alcohol. The thesis is also focused on excise duty harmonization. The practical part includes the analysis of variants of the proposed amendment to the law of the excise duties and the selection of the best solution, which has a direct impact on the grower distillery.