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@article{318460,
author = {Široký, Jan and Zimmermannová, Jarmila},
doi = {http://dx.doi.org/10.11118/actaun201664062191},
keywords = {Cigarettes;State budget;Slovak Republic;Incidence;Expenses of Households;Excise taxation;Czech Republic},
language = {eng},
issn = {1211-8516},
journal = {Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis},
title = {Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic.},
year = {2016}
}
TY - JOUR
ID - 318460
AU - Široký, Jan - Zimmermannová, Jarmila
PY - 2016
TI - Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic.
JF - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
SP - 2191-2200
EP - 2191-2200
SN - 12118516
KW - Cigarettes;State budget;Slovak Republic;Incidence;Expenses of Households;Excise taxation;Czech Republic
N2 - This paper presents the analysis of economic impacts of cigarette taxation development in the Czech Republic and the Slovak Republic in the period corresponding with the membership of both countries in the European Union, precisely from May 2004 until January 2016. After introduction focusing on the issue of cigarette taxation and the overview of the international scientific research in this area, the authors focus on the analysis of cigarette taxation increase in both of the countries. Then the analysis of cigarette taxation impacts on expenses of selected types of households on consumption of tobacco products in the analyzed period is provided, using the methods of correlation and regression analysis. Finally, the results from the Czech Republic and the Slovak Republic are compared. Dealing with tax rates in EURO, it is obvious, that the increase of cigarette taxation was higher in the Czech Republic than in the Slovak Republic in the period 2004 - 2016. However, the expenditures of households on tobacco products consumption in both of the countries have not been decreasing.
ER -
ŠIROKÝ, Jan and Jarmila ZIMMERMANNOVÁ. Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic. \textit{Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis}. 2016, p.~2191-2200. ISSN~1211-8516. Available from: https://dx.doi.org/10.11118/actaun201664062191.
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