RT Journal Article
SR Electronic
A1 David, Petr
A1 Palát, Milan
T1 Development of average prices of cigarettes with regard to taxation changes in 2001-2009 in the Czech Republic
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2014
VO 57
IS 6
SP 51
OP 64
DO 10.11118/actaun200957060051
UL https://acta.mendelu.cz/artkey/acu-200906-0005.php
AB In the Czech Republic, excises and thus also cigarette excise were put into effect by a tax reform in 1993. In comparison with the standard taxation of other tobacco products by a specific tax the cigarette taxation is atypical. Through the combination of a specific tax and an ad valorem tax a combined excise was imposed on cigarettes. Over the years, many changes occurred in the cigarette excise in the Czech Republic. This paper provides the calculation of an average price of cigarettes both weighted and unweighted, which is adjusted for amounts of all taxes imposed on cigarettes in the Czech Republic in 2001 to 2009 or in 2004 to 2008. On the basis of identified values an economic interpretation was carried out with regard to other possible factors affecting selling prices of cigarettes in the Czech Republic.