Komparace zdanění spotřební daní u tabáku do vodních dýmek ve vybraných daňových jurisdikcích

Abstract

The topic of the bachelor thesis is a comparison of excise taxation of hookah tobacco in selected tax jurisdictions. The main purpose of the thesis is to determine and assess the excise tax burden and its impact on hookah tobacco prices in the Czech Republic and Germany between 2020 and 2024. The theoretical parts of the thesis describe the excise tax and the hookah tobacco market. In the practical part, the individual differences between the countries are assessed and determined.