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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

12118516

e-ISSN

—

Svazek periodika

64

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

2191-2200

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85008608213