Zdanění tabáku v České republice, Velké Británii a Polsku

Most of countries all over the world tax tobacco products. This excise tax is often used in case of goods with a low elasticity of demand. It typically means products, which can be harmful to their consumers and so countries are really interested in a reduction of a consumption of these products. This bachelor's thesis studies the different ways of tobacco products taxation in the Czech republic, the Great Britain and Poland. At the beginning the excise taxes, the principles and the mechanisms of their collection will be characterized. Then I will explain a harmonization of the excise taxes on the tobacco products in the European Union and of course I will mention the rules of the tobacco products taxation as well. I will also describe a tax subject, a tax base, a tax rate and the tax incomes in the selected countries and then a tax burden of the chosen tobacco products will be calculated. Within a comparison analysis I will finally compare the tax rates, a tax burden of the excise tax, a total tax burden and the excise tax incomes.