Konzumace alkoholu a její dopady na veřejné finance ČR

This thesis deals with alcohol consumption and its impacts on the public finances of the Czech Republic, which are determined through the revenues and expenditures of public budgets. The significance of the topic is emphasized in the introduction, with the theoretical part presenting the risks and impacts of alcohol on humans. Alcohol is one of the social problems with many adverse effects on health, social relations and the economy. Furthermore, current statistics regarding alcohol consumption in the Czech Republic and restrictions implemented in this area are provided. The core of the thesis is to identify, quantify, and compare the revenues and expenditures of public budgets associated with alcohol consumption for the year 2021. To achieve this objective, descriptive and comparative research methods are used, employing quantitative comparative analysis of revenues and expenditures. Data for analysis are drawn from the Czech Statistical Office, the Ministry of Labour and Social Affairs, the Czech Social Security Administration, the Customs Administration, and the Financial Administration. After conducting the calculations, it was concluded that alcohol influences public budgets and finances in a deficit direction, as revenues related to the production, sale, and consumption of alcohol cannot cover the expenses incurred due to the harmful effects of alcohol on the human body.