J 2016

Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic.

ŠIROKÝ, Jan and Jarmila ZIMMERMANNOVÁ

Basic information

Original name

Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic.

Authors

ŠIROKÝ, Jan and Jarmila ZIMMERMANNOVÁ

Edition

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016, 1211-8516

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50206 Finance

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

Moravian Business College Olomouc

DOI

Keywords in English

Cigarettes;State budget;Slovak Republic;Incidence;Expenses of Households;Excise taxation;Czech Republic
Změněno: 3/5/2021 07:33, Ing. Michaela Nováková

Abstract

V originále

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.