Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F16%3AN0000012" target="_blank" >RIV/26867184:_____/16:N0000012 - isvavai.cz</a>
Result on the web
<a href="https://acta.mendelu.cz/64/6/2191/" target="_blank" >https://acta.mendelu.cz/64/6/2191/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201664062191" target="_blank" >10.11118/actaun201664062191</a>
Alternative languages
Result language
angličtina
Original language name
Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic.
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
12118516
e-ISSN
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Volume of the periodical
64
Issue of the periodical within the volume
6
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
2191-2200
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85008608213