Konsekvence spotřebního zdaňování vína v zemích EU

Diploma thesis. Brno: Mendel University, 2018. This diploma thesis is focused on excise tax on wine in EU Member States. The first part of the thesis devoted to theoretical description of taxes and their harmonization process. The practical part deals with long term analysis of the association between the tax rate on wine and its production, consumption, export and import. In this part small dependence was found between the tax rate and the indicator monitored. In the next part a regression analysis was carried out, where the long term relationship between the adjusted tax rate and macroeconomic indicators was not established. As a further solution, the impact of changes in the rate of excise duty on wine and the changes of these indicators is analyzed