Dopady zavedení spotřební daně na nápoje slazené cukrem ve vybraných zemích EU v letech 2014-2022

The aim of the bachelor thesis is to evaluate the impact of the introduction of excise duty on sugar-sweetened beverages in selected EU countries in the period 2014-2022. The selected countries include Belgium, Finland, France, Latvia, Hungary and Portugal. The impacts will be examined using the evolution of market prices of sugar-sweetened beverages based on an analysis of the tax imposed and then on the evolution of soft drinks consumption. The theoretical part offers a more detailed introduction to the European Union tax system. The excise duty on sugar-sweetened beverages and its similarity to the Pigou tax are then introduced and, last but not least, the theoretical part describes the European Union legislation in the field of public health and in this context, the health problems associated with the consumption of sugar-sweetened beverages. The practical part analyses the introduction of excise duties on sugar-sweetened beverages in the six EU countries mentioned above. It then analyses its impact on the development of the prices of these beverages and, in relation to prices, the development of their consumption. The paper then compares the tax revenue from sugar-sweetened beverages in the selected countries, with the exception of France. In the last chapter the thesis presents national economic recommendations on the introduction of an excise duty on sugar-sweetened beverages. The aim of the tax is to reduce the consumption of sugar-sweetened beverages and thus improve public health. Five of the six countries have confirmed that the objectives of the tax can be met.