Zdanění alkoholických nápojů

This diploma thesis focuses on the taxation of alcohol in the European Union. The level of harmonization of the tax systems of the Member States of the European Union in the field of indirect taxation is described as well as the tax rates to which alcoholic beverages are a subject. Furthermore, the connection between the consumption of alcohol and its taxation is explained. Based on this connection, an analysis of the influence of the taxation of spirits on their consumption in the European Union is done. The analysis has been performed by using multiple and simple linear regression, taking into account VAT rates and excise duty rates that applied on spirits in the European Union and by comparing the mean values of excise duty rates between EU countries with high and low alcohol consumption of spirits. The results of the analysis show that the level of the taxation of spirits in the countries of the European Union does not have a statistically significant effect on the consumption of spirits. It has not been proven that there is a linear relationship between taxation and consumption of spirits, nor that excise duty rates would be significantly different in countries with high consumption of spirits and countries with low consumption of spirits.