Browsing by Author "Jurkovič, Dalibor"
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- ItemSpotřební daně a ekonomická rizika jejich zvýšení(Technická Univerzita v Liberci, 2010) Jurkovič, Dalibor; Hyblerová, ŠárkaThe thesis charts and analyses economic risks of the excise taxes related to the rates increase. The thesis is devided into several parts. The introductory chapters describe the excise taxes in the tax system of Czech Republic including the historic development. The second part of the thesis is devoted to the characteristic of the legal form development in the excise taxes field at the level of the European Community and Czech Republic. This part also includes the brief characteristic of the legislation related to the excise tax administration. There are analysed the factors influencing the exposures and charted the risk indicators in the third part. At the same time the risks are identified in relation to the single lines of selected goods. The thesis conclusion includes the present state evaluation and the estimation of future development.
- ItemSpotřební daně a ekonomická rizika jejich zvýšeníJurkovič, Dalibor