Nástroje zdanění užívaní produktu e-cigarety a možné dopady na výrobce

The main goal of the bachelor's thesis is to demonstrate the potential impact on manufacturers' behaviour of various approaches to taxing electronic cigarettes using selected countries as examples, provided that these approaches are based on the perception of the health effects and harmful consequences of using this product. To achieve the defined objective, an analysis of secondary data - databases, expert literature and the official websites of the analysed countries was conducted. Data from the theoretical section were subsequently integrated into a multicriteria decision-making method. Based on the results of the analysis, potential effects on the behaviour of electronic cigarette manufacturers in the market were described. Manufacturers' behaviour depends on a combination of factors, including tax regulation, which significantly varies among individual states. From this, it follows that the significance of this factor must be evaluated from a comprehensive perspective.