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Analysis of consumption tax dependence on beer consumption in the Czech Republic

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dc.title Analysis of consumption tax dependence on beer consumption in the Czech Republic en
dc.contributor.author Kolářová, Eva
dc.contributor.author Kolářová, Vendula
dc.relation.ispartof European Financial Systems 2019
dc.date.issued 2019
dc.citation.spage 290
dc.citation.epage 298
dc.event.title 16th Annual International Scientific Conference on European Financial Systems
dc.event.location Brno
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2019-06-24
dc.event.edate 2019-06-25
dc.type conferenceObject
dc.language.iso en
dc.publisher Masarykova Univ
dc.relation.uri https://is.muni.cz/do/econ/sborniky/2019/Proceedings_final.pdf
dc.subject Tax Policy en
dc.subject Consumption Tax en
dc.subject Alcohol en
dc.subject Beer en
dc.subject Revenue en
dc.description.abstract The tax on alcohol falls under excise duties, which form part of the state budget. Alcohol is one of the most harmful psychotropic substances. There is probably no one in the Czech Republic who does not know beer. It's the most popular alcoholic beverage. The total amount of alcohol consumption is logically made by the consumption of each type of alcohol. Alcohol consumption in the Czech Republic is one of the largest in the EU according to the 2017 OECD results. It may also depend on the level of consumer income and the price of alcohol affected by the tax rate on alcoholic beverages. Furthermore, macroeconomic indicators such as unemployment, GDP growth and inflation may also affect consumption. The aim of our article is to determine whether the level of taxation will affect the reduction of beer consumption, whether the amount of wages will affect the amount of beer consumption, whether the ban on smoking in restaurants and public spaces will affect beer consumption. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1009526
utb.identifier.obdid 43879972
utb.identifier.wok 000503222600034
utb.source B-wok
dc.date.accessioned 2020-01-09T10:31:42Z
dc.date.available 2020-01-09T10:31:42Z
dc.description.sponsorship [IGA/FaME/2018/014]
utb.ou Department of Finance and Accounting
utb.contributor.internalauthor Kolářová, Eva
utb.contributor.internalauthor Kolářová, Vendula
utb.fulltext.sponsorship This paper was supported by Project IGA/FaME/2018/014: Influence of the specific risk factors of the financial statements on the company's competitiveness with an impact on the tax area.
utb.wos.affiliation [Kolarova, Eva] Tomas Bata Univ Zlin, Fac Management & Econ, Dept Finance & Accounting, Mostni 5139, Zlin 76001, Czech Republic; [Kolarova, Vendula] Tomas Bata Univ Zlin, Fac Management & Econ, Dept Management & Mkt, Mostni 5139, Zlin 76001, Czech Republic
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