Návrh na zdanění legalizovaného obchodu s marihuanou v České republice

Tomiczek, J. Proposal for Taxation of Legalized Trade of Marijuana in the Czech Republic. Thesis. Brno: Mendelu in Brno, 2019. The thesis deals with the legalization of marijuana trade and consumption in the Czech Republic. The aim of the thesis is to propose a method of taxation of marijuana trade in the Czech Republic. First, the situation of the states that allowed marijuana trade is described. Then international conventions on cannabis, models for marijuana trade, effective tax collection and tax evasion are presented. Thereafter, the costs associated with the legalization of marijuana are estimated and then the excise duty rate is proposed with an estimate of income. Part of the thesis is the rejection or non-rejection of the hypothesis that the legaliza-tion of the marijuana trade is advantageous from the tax point of view