Dopad zvýšení sazby DPH na nealkoholické nápoje v ČR

The aim of this thesis was to evaluate the impact of the VAT rate increase on non-alcoholic beverages on the prices and consumption of these beverages in the Czech Republic. Through an analysis of tax incidence, the study examined how the VAT rate change effective from 1 January 2024 was reflected in final prices and whether the tax burden fell on consumers or sellers. At the same time, the Chow test was used to verify whether this change led to a structural break in the consumption trends of the monitored beverage categories. The results showed that the VAT rate increase was, in most cases, reflected in higher prices, with the increased tax burden largely shifted onto final consumers. The degree of tax shifting varied depending on the type of business and the category of beverage, with some cases exceeding 100%. The consumption analysis did not reveal a statistically significant structural break in sales trends, suggesting low price elasticity of demand. This conclusion was also supported by the results of the questionnaire survey, according to which most respondents either did not notice the price changes or perceived them only as minor and did not change their purchasing behaviour.