Vliv nepřímých daní na spotřebu cigaret v České republice
| Autor: | Kabeláč, Martin |
|---|---|
| Jazyk: | čeština |
| Rok vydání: | 2014 |
| Předmět: | |
| Druh dokumentu: | masterThesis |
| Popis: | This diploma thesis deals with description of influence of indirect taxes on consumption of cigarettes in the Czech Republic in 1993 - 2011. Analysed taxes are value added tax and excise. Influence of indirect taxes on consumption of cigarettes is examined by using of regression analysis. Than there is made recommendation of future taxation of cigarettes, which is based on results of the regression analysis. Recommendation should lead to increasing of budget revenues of the Czech Republic. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|