Zdanění lihu v ČR a ve světe

Diploma thesis "Taxation of spirits in the Czech Republic and in the world" is focused on taxation of this comodity, legislative regulation and description of effects on society. This work is divided into four main chapters. The first two of them describe laws related to taxation of sprits. The main purpose of this section is to focus on the law of the Czech Republic and also on the regulation of the European Union, because the EU regulation has high influence on our country. Apart from those parts this section also contains history of excise duties in our country.The second chapter is oriented on tax and economy theories of excises. After that follows the second half of the work, where I am aiming on costs and revenues in relation with spirits (alcohol in general). The third chapter will describe the method of calculation of costs arising from consumption of alcoholic beverages based on standards of World Health Organisation. At the end of this section social costs concerning consumption of alcohol will be quantified and also compared on international basis. The last chapter will be about revenues from spirits excise duty and I will focus on significance of this tax in the Czech Republic and other OECD countries, tax rates of spirits and in conclusion I am going to find out, if a relation between tax rate size and amount of revenues from spirits excise exists.