Dopady zavedení spotřební daně na tiché víno v České republice

This master's thesis analyzes the economic and fiscal impacts of the potential introduction of an excise duty on still wine in the Czech Republic, which currently constitutes a tax exemption with a zero rate. The theoretical part defines the function of excise duties, examines microeconomic principles of tax incidence and price elasticity, and places the issue within the context of EU harmonization and public health policy. The practical part is based on quantitative modeling of three taxation scenarios (low, medium, and high rates) using unique elasticities for the retail and gastronomy segments. These calculations are compared with an original survey conducted among Czech winemakers, which examines their willingness to pass the tax burden on to consumers and identifies administrative barriers. The results of the analysis confirm that the introduction of the tax would generate significant fiscal revenue for the state in the billions of CZK, while the "tax on tax" mechanism stabilizes VAT collection even as consumption declines. The research also highlights the risks of high taxation for the retail segment and points out that winemakers perceive administrative burdens and the obligation to provide tax security as more significant threats than the tax rate itself.