Spotřební daň na pivo a její vliv na cenu a spotřebu

This bachelor's thesis deals with the impact of beer excise tax on its price and consumption, with special attention paid to the years 2009 and 2010, when tax rates were increased in the Czech Republic. The aim is to determine whether changes in tax rates lead to changes in beer prices and consumer behavior. The thesis combines theoretical and practical research. Using the Difference-in-Differences method, data from 2009 and 2010 from the Czech Republic and Germany are compared. The results showed that the rate increase had a demonstrable impact on the price and consumption of beer in the Czech Republic. The questionnaire survey then shows that consumers change their habits in response to different price increase scenarios, with the reaction depending on age, income and gender. These findings are important for the creation of tax policy, which should reflect the different reactions of individual population groups and seek a balance between tax revenues and social impacts.