INCIDENCE OF INCREMENT OF TAX BURDEN IMPOSED ON CIGARETTES IN THE CZECH REPUBLIC AND SLOVAKIA (Incidence zvyseneho zatizeni cigaret danemi v Ceske republice a na Slovensku)
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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.
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