Zkrácení daně z tabákových výrobků v České republice

Abstract

This bachelor’s thesis focuses on the shortening of the tobacco tax, the tax evasion, in the Czech Republic. The main aim of the thesis is to analyse the taxation system of tobacco products from the perspective of tax evasion and to compare the tax law and criminal law approaches to this offence. The thesis also examines the influence of the level and structure of excise tax on the emergence of tax evasion. The thesis also deals with the issue of substitution between tobacco and non-tobacco products and assesses the impact of price differences between countries on illicit trade. The theoretical part focuses on excise taxes, tobacco and non-tobacco products, and the crime of tax evasion. The practical part analyses the case law of the Supreme Administrative Court and the Supreme Court using the methods of analysis, comparison and synthesis. Based on these methods, it was found that high taxation may lead to the growth of the illicit market and substitution between products.