Tax incidence of cigarettes
| Thesis title: | Incidence daní z cigaret |
|---|---|
| Author: | Lutz, Ladislav |
| Thesis type: | Bakalářská práce |
| Supervisor: | Klazar, Stanislav |
| Opponents: | Čejková, Eliška |
| Thesis language: | Česky |
| Abstract: | Bakalářská práce se zabývá analýzou daňové incidence z cigaret v České republice. V první části se zaměřuje na teoretickou oblast zdanění tabáku, kuřáckého prostředí v ČR a daňové incidence. Druhá část je zaměřena na výpočet dopadu zdanění cigaret na výrobce a spotřebitele v letech 2006 až 2021. |
| Keywords: | daňová incidence; spotřební daň; zdanění cigaret |
| Thesis title: | Tax incidence of cigarettes |
|---|---|
| Author: | Lutz, Ladislav |
| Thesis type: | Bachelor thesis |
| Supervisor: | Klazar, Stanislav |
| Opponents: | Čejková, Eliška |
| Thesis language: | Česky |
| Abstract: | This thesis deals with the analysis of the tax incidence of cigarettes in the Czech Republic. The first part focuses on the theoretical area of tobacco taxation, the smoking environment in the Czech Republic and tax incidence. The second part focuses on the calculation of the impact of cigarette taxation on producers and consumers between the years 2006 and 2021. |
| Keywords: | tax incidence; excise tax; cigarette taxation |
Information about study
| Study programme: | Finance a účetnictví/Zdanění a daňová politika |
|---|---|
| Type of study programme: | Bakalářský studijní program |
| Assigned degree: | Bc. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Department of Public Finance |
Information on submission and defense
| Date of assignment: | 1. 3. 2021 |
|---|---|
| Date of submission: | 24. 8. 2021 |
| Date of defense: | 9. 9. 2021 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/77390/podrobnosti |