Browsing by Author "Holly, Lenka"
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- ItemEkonomické aspekty zvyšování spotřební daně tabákových výrobků v ČR(Technická Univerzita v Liberci, 2011) Holly, Lenka; Černíková, MartinaThis thesis deals with excise taxes on tobacco products, the influence of cigarette smoking on the state budget of the Czech Republic and a case study, the analysis answers the question of what the price of cigarettes, smoking becomes economically inefficient for the state budget, because the consumption of tobacco products is the one the major source of state revenues, on the other side, however, are associated with this phenomenon and considerable expense. The main objective of this study is to determine how the conditions of the Czech Republic with an increase in cigarette prices vary their consumption and what would need to be a tax burden on cigarettes, to smoking, the state budget became effective, respectively. no economic impact.