Analýza dopadu výše spotřebních daní na spotřebu alkoholických nápojů a tabákových výrobků v České republice v letech 2010-2020

The bachelor thesis deals with the analysis of the impact of the amount of excise taxes on the consumption of alcoholic beverages and tobacco products in the Czech Republic in the years 2010-2020. The theoretical part introduces tax theory, excise taxes and their development since 1993 and explains the concepts needed to understand the approach of libertarian paternalism, where we can perceive excise taxes for its application. The practical part is devoted to the analysis of the relationship between the amount of excise duty and the level of consumption, where it could be assumed that increasing the rate will reduce consumption. The second hypothesis was the assumption that the level of consumption does not depend only on the price of the product, which is significantly affected by excise duty, but that human decision-making is influenced by several factors, especially of a psychological nature. Both of these hypotheses were confirmed and at the end of the work, proposals based on the application of libertarian paternalism were presented, which could better support the positive impact of excise taxes such as advertising restrictions, prevention or the use of collection architecture.