Bc. Mária Balúchová

Master's thesis

Daň z cukru v Českej republike

Sugar Tax in the Czech Republic
Abstract:
The aim of the thesis “Sugar Tax in the Czech Republic” is to analyze the issue of sugar tax and to summarize the findings and experience discovered as well as to evaluate the possibility of taxing sugar in the Czech Republic and to propose the implementation if needed. The theoretical part of the thesis summarizes information about the tax system, taxes on consumption in the Czech Republic, and the …more
Abstract:
Cieľom diplomovej práce „Daň z cukru v Českej republike“ je na základe preskúmania problematiky zdanenia cukru zhrnúť zistené poznatky a skúsenosti, zhodnotiť možnosť zdanenia cukru v Českej republike a navrhnúť prípadné zdanenie. V teoretickej časti práce sú zhrnuté poznatky o daňovom systéme, o daniach zo spotreby v Českej republike a o vplyve cukru a nadváhy na ľudské zdravie. V praktickej časti …more
 

Keywords

cukor daň spotrebná daň zdravie nadváha obezita sugar tax excise tax health overweight obesity
 
Language used: Slovak
Date on which the thesis was submitted / produced: 15. 5. 2020
Identifier: https://is.muni.cz/th/xrdev/

Thesis defence

  • Date of defence: 22. 6. 2020
  • Supervisor: doc. Ing. Jana Vodáková, Ph.D.
  • Reader: Ing. Mgr. Zdeněk Strmiska

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
Složka Reference to the local database directory of the institution

Masaryk University

Faculty of Economics and Administration

Master programme / field:
Finance / Finance

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