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.
eng
dc.format
p. 107-116
eng
dc.language.iso
eng
dc.publisher
Univerzita Pardubice
cze
dc.relation.ispartof
Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 38/2016
eng
dc.rights
open access
eng
dc.subject
Consumption taxes
eng
dc.subject
Tax yield
eng
dc.subject
Tax rate
eng
dc.subject
Alcohol
eng
dc.subject
Beer
eng
dc.subject
Wine
eng
dc.subject
Tobacco
eng
dc.title
Tax Yields of Excise Duties Applied to Tobacco Products and Alcoholic Beverages