Zdanění potravin

Abstract

The diploma thesis is focused on the taxation of unhealthy food. The aim is to evaluate the current situation in the Czech Republic in terms of food taxation, compare with the situation in Europe and propose a change or recommendation in the Czech tax system. At the beginning of the thesis is a more detailed characterization of value added tax, excise tax, customs duties, road tax and income tax. Furthermore, the legal regulation of selected member states of the European Union was analyzed and the rate of the special excise tax suitable for the economic situation of the Czech Republic was calculated. The conclusion of the thesis is the impact of the introduction of a tax on unhealthy foods in selected countries and recommendations for the Czech Republic.