Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55, 23-32

https://doi.org/10.11118/actaun200755030023
Published online 2014-11-26

Tax incidence of the changes in the excise duty on cigarettes in 2003–2006 in the Czech Republic

Petr David

Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

The contribution deals with the tax incidence of the changes in the excise duty on cigarettes rates since the year 2003 to 2006 in the Czech Republic. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected commodities subjected to the excise duties in periods of the changes in the excise duty on cigarettes rates in the Czech Republic. The factors influencing the shifts and impacts of increased tax burden caused by excise duty on cigarettes rate increase in the Czech Republic are identified in this contribution. The results of the contribution enable to set synthetic conclusions and recommendation for the future development of excise duty on cigarettes rates and tax policy in the Czech Republic.

References

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