Spotřební daň z piva v České republice a ve vybraných zemích EU

Bachelor thesis is focused on the system of excise duty on beer in Czech Republic and selected EU countries. The theoretical part dedicates largely theoretical assumptions needed for an orientation and comparisons between countries. Here are given general information about harmonization of the relevant excise and also the relevant statutory regulation in each country. In the practical part of the thesis deals with the comparison of different systems and rates of excise duty on beer, when the comparison has to decide about their effectiveness. Furthermore, the practical part also focused at determining the real tax burden on consumers and assessing the level of dependence between the amount of excise duty rates and average beer prices