The Impact of the Increase in the Alcohol Excise Tax Rate in 2010 on the Czech National Budget Income

Since January 2010, the rate of excise tax from alcohol has raised in Czech republic. The aim of this work is to determine the impact of the rate change on the national budget income. Estimated parameters of created model don't prove any changes in the national budget income due to the tax rate increase. Regression analysis of data in between January 2008 and December 2011 is carried out with use of the ordinary least squares method and the difference in differences method. The control group is Austria