Zatížení alkoholických nápojů spotřebními daněmi v členských státech EU

This bachelor thesis deals with the burden of alcoholic beverages by excise taxes in EU member states. In the theoretical part, it aims to describe the taxation of individual types of alcoholic beverages, including the legal basis and EU legislation. This bachelor thesis describes the formation of excise tax systems of alcoholic beverages and provides an overview of taxation and consumption tax rates of beer, wine and spirits in individual member countries. The aim of the practical part is to verify the hypothesis of tax advantage of wine over beer by statistical hypothesis testing, namely t-test. Calculated values indicate that beer is more taxed in EU countries than wine. However, the difference is not sufficiently significant for the t-test to verify a tax advantage.