Zdanění alternativních tabákových výrobků

This thesis covers the excise duty on tobacco products with a focus on the taxation of alternative products in the Czech Republic and its neighbouring countries. The theoretical part includes the development of excise duties up to the present day and describes the harmonisation of excise duties on tobacco products mandated by the European Union. Furthermore, the types of alternative products and the impact of their use on an individual’s health are described. In the second part, research of the tax legislation of the Czech Republic and neighbouring countries is carried out, which focusing on the taxation of both tobacco and alternative products. Plans for increasing tax rates, which so far have been presented by individual governments, are also presented. The practical part examines the overall tax burden of conventional and electronic cigarettes in each country and compares them. The next section compares the tax burden per milligram of nicotine in conventional and electronic cigarettes in Germany, Poland, Slovakia, Austria and the Czech Republic.