Microeconomic analysis of consumption of alcoholic beverages
|Author:||Mgr. Ondřej Přibyl|
|Year:||2005 - summer|
|Leaders:|| prof. Ing. Karel Janda M.A., Dr., Ph.D.
|Work type:|| Finance and Banking
|Awards and prizes:|
|Abstract:||Taxation of alcoholic beverages – excise duties – is usual tool of national government how to obtain money to treasury. The tool of excise duty like the other types of taxation alows government to finance its current activities for common welfare. But it has to kept in mind, that taxation of alcoholic beverages is quite controversary not only from economic view of productin , distribution or competition (becasuse of distortion that tax makes) but also from the view of public health, morale and other social fields. In the first part od diploma work i concerned in analysis of seperates factor and aspect of excise duty together with harmonisation of excise duties within the EU and the Czech Republic. In the latter i concentred on econometric analysis of excise duty on alcoholic beverages in the Czech Republic with aiming on estimating the price elasticity of alcoholic beverages. From this elasticity i tried to compute whole additional gain to nationoal treasury from increased excise duty charged from alcoholic beverages.|