Vliv zdanění alkoholu na jeho spotřebu

This Master’s thesis examines the impact of alcohol taxation on alcohol consumption in the member states of the European Union. The aim of this thesis is to assess whether the level of excise duties on alcohol affects the consumption of beer, wine, and spirits. The analysis is based on panel data for the period 2016–2022 and utilizes panel regression analysis. The results indicate a statistically significant negative relationship between alcohol taxation and consumption for beer and spirits, while this relationship could not be confirmed for wine. An increase in the excise duty by EUR 1 per litre of pure alcohol is associated with a decrease in consumption of approximately 0.12 litres of pure alcohol per capita per year for beer and approximately 0.04 litres of pure alcohol per capita per year for spirits. The findings further demonstrate that alcohol consumption is also influenced by other economic and cultural factors. The conclusions of the thesis confirm that excise duties may serve as an effective instrument of tax policy to reduce alcohol consumption, with their impact differing across types of alcoholic beverages.