Daň z tuku - nástroj v boji s obezitou

Object of this thesis is fat tax. Thesis analyses theoretically causes and effects of substantial increase of obesity in last decades. It looks on the justifiability of state's intervation to the market for the reason of increasing rate of obesity and analyses pretexts for this intervation. It suggests the ideal solution of the obesity problem. It denominates the main tools of state, by which state combat against obesity and focuses theoretically and practically on the fat tax. It analyses the benefits and costs of the fat tax and comments the effectiveness of this tax on the model studies. In last chapter it analyses dependence between the fat tax and the rate of obesity in the USA.