Finanční přínosy legalizace marihuany v ČR do státního rozpočtu

The diploma thesis focuses on the financial benefits of legalizing marijuana in the Czech Republic in the state budget. The theoretical part deals with the definition of soft drugs, the position of marijuana among other drugs in terms of health and social risk, the current legal regulation of marijuana in the Czech laws and the legalization process in Colorado. In addition, there are presented the theoretical approaches on the basis of which an estimate of tax revenue from the sale of marijuana is made. The aim of the thesis is to calculate the potential financial contribution from the legalization of marijuana to the state budget in the Czech Republic for the year 2016. This contribution is the sum of savings of the state budget expenditures on repression and potential tax revenues. The practical part estimates the demand for marijuana in the Czech Republic based on available statistical data. On the supply side, the estimated cost of growing one gram of marijuana at the rate of 21.8 CZK / g from which potential tax revenues are calculated using different rates of excise tax. Using the excise tax rate of 27 % + CZK 2.120 per kg, the total financial benefit is estimated at CZK 1.479 to 2.504 billion. At the excise tax of 40 % + CZK 2.142 per kg, the total financial benefit is estimated at CZK 1.555-2.842 billion. With the introduction of excise duty of CZK 153.85 per gram, the total financial benefit is estimated at CZK 2.725 to 7.616 billion