Komparace spotřebních daní v České republice a vybraných státech Evropské unie

Abstract

The topic of the diploma thesis is the issue of excise duties in the Czech republic, Slovakia and Sweden with subsequent comparison and the aim to find differences in individual countries and formulate possible recommendations for a possible change in the Czech tax policy in the field of excise duties. The content of the theoretical parts is the characterization of the tax systems in selected EU countries, a graphical representation of revenues from excise duties to the budgets of selected countries and a detailed specification of individual excise duties. The practical part is focused on comparison of individual characteristics of excise duties on alcoholic beverages and tobacco products between the Czech republic and other selected EU countries. The chapter is divided according to individual taxes, for each tax is made a model example which is then calculated according to the conditions and characteristics set out in individual countries. At the end of the chapter compares the detected information and on the basis of recommendations are proposed for the Czech republic.