Tax Yields of Excise Duties Applied to Tobacco Products and Alcoholic Beverages
ČlánekOtevřený přístuppeer-reviewedpublishedDatum publikování
2016
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Univerzita Pardubice
Abstrakt
This paper describes the trend of tax yields of food related Czech excise duties since 1993. The goal of the article consists of the relationship between the selected Czech excises duties revenues and their tax rates evaluation. The article covers the tobacco tax, tax on alcohol, duty on wine and tax on beer. Input data will be obtained from the official statistical sources as the Customs Administration of the Czech Republic, the Czech Statistical Office and the Czech Ministry of Finance. The correlation analysis will be used. The outputs of the analysis identify the strength of the boundary between the food related consumption taxes yields and their tax rates. The results potentially enable to make evaluation of the applied Czech tax policy and enable to create the current tax policy corrections proposals in the field of the food related consumption taxes and potential estimate the tax yields of selected consumption taxes in the current economy condition.
Rozsah stran
p. 107-116
ISSN
ISSN 1211-555X (Print)
ISSN 1804-8048 (Online)
ISSN 1804-8048 (Online)
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Projekt
Zdrojový dokument
Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 38/2016
Vydavatelská verze
Přístup k e-verzi
open access
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Studijní obor
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Klíčová slova
Consumption taxes, Tax yield, Tax rate, Alcohol, Beer, Wine, Tobacco