Analýza vlivu změn sazeb spotřební daně z lihu na veřejné rozpočty

Abstract

This thesis focuses on the analysis of the development of excise duty on alcohol and its significance for public finances. The aim of the thesis is to assess the impact of changes in duty rates on revenue, consumer behaviour, and related side effects. To achieve this objective, the thesis employs descriptive, comparative, and time-series analysis methods, as well as statistical methods, particularly correlation and regression analysis. The theoretical part defines the basic concepts of excise taxation, its functions, legislative framework, and economic aspects of excise duty on alcohol. It also includes an analysis of the development of duty rates in the Czech Republic and their comparison with selected European Union countries, complemented by an overview of trends in spirits consumption. The results of the practical section show that excise duty on alcohol represents a stable but relatively less significant source of state budget revenues, with a share ranging approximately between 0.46% and 0.67%. No clear relationship between increasing duty rates and higher revenue was confirmed, while real revenue adjusted for inflation shows rather a stagnating to declining trend. Conversely, a strong negative correlation between the duty rate and alcohol consumption was identified. The analysis also did not confirm a statistically significant impact of selected macroeconomic factors on revenue. Furthermore, it was found that the social costs associated with alcohol consumption significantly exceed the revenues generated by this duty. The results confirm that excise duty on alcohol primarily serves a regulatory function, and its setting should consider not only fiscal aspects but also broader economic and social impacts.