Problematika spotřební daně a vliv vybrané daně na činnost podniku

Abstract

Bachelor thesis is targeted on explanation the concept of excise duty, its origin and development rates. In the thesis was also stated accounting of tax and includes illustrative examples of calculation that could help for better understanding and serve for better orientation in tax liability of payers. Practical part of bachelor thesis is focused on excise duty on alcohol and its impact on economic activity of concrete business. Here is also analyzed amount of excise taxes to income levels in the company in three periods and mutual comparison of these three periods. It can be stated that the taxpayers are more influenced than the payers (natural or legal person who pays state taxes) by paying the tax. Thesis can be especially helpful for new entrepreneurs in the areas of services or products subject to excise duty. Bachelor thesis provides valuable, brief, clear and understandable information.