INCIDENCE ZVYŠENÉHO ZATÍŽENÍ CIGARET DANĚMI V ČESKÉ REPUBLICE A NA SLOVENSKU

• Authors: David Petr

Title variants

EN

Incidence of increment of tax burden imposed on cigarettes in the Czech Republic and Slovakia

• Languages of publication: CS

Abstracts

EN

The paper determines absolute and relative values of tax burden dissociation imposed on cigarettes in the Czech Republic and Slovakia based on analysis of average weighted prices of cigarettes in the years 2004 - 2009. Essential is comparing of calculated prices and tax burden imposed on cigarettes in given price level before and after tax burden change. The identification of determinants which affect tax shift measure and factors which affect calculated outcomes is important. The methods of measuring tax incidence including its outcomes in this paper are also described. This makes possible to set the common results about shifts of increased tax burden imposed on cigarettes in specific conditions in the Czech Republic and Slovakia including their comparison with theoretical and practical observations in given area.

Keywords

EN

CIGARETTE; CONSUMER; CZECH REPUBLIC; EXCISE; PRODUCER; SLOVAKIA; TAX BURDEN

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2010
• Volume: 58
• Issue: 6
• Pages: 635-650
• Document type: ARTICLE

Contributors

author

David Petr

• Mendelova univerzita v Brně, Provozně ekonomická fakulta, Ústav účetnictví a daní, Zemědělská 1, 613 00 Brno, Česká republika

• Petr David, Mendelova univerzita v Brne, Provozne ekonomicka fakulta, Ustav ucetnictvi a dani, Zemedelska 1, 613 00 Brno, Czech Republic

Identifiers

CEJSH db identifier

11SKAAAA100927