Lenka Miltáková, Jana Stavjaňová
Nepoměr zdanění tabákových výrobků v ČR a vybraných okolních zemích
Číslo: 3/2016
Periodikum: Acta Oeconomica Pragensia
DOI: 10.18267/j.aop.535
Klíčová slova: excise duties, tobacco products, taxation of cigarettes, taxation of tobacco, disproportional taxation, tax revenues, Spotřební daň, tabákové výrobky, zdanění cigaret, zdanění tabáku, nepřiměřené zdanění, daňové příjmy
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the Czech Republic, Poland and Slovakia. When comparing the taxation of cigarette and fine
cut tobacco, it is usually expected that one cigarette is equivalent to 1 gram of tobacco, while
the European Commission uses a conversion rate of 0.75g. However, to accurately evaluate this
disproportion, the real volume of tobacco contained in one cigarette was weighed using calibrated
scales. Our experiment showed that the excise duties on tobacco are between 80–51 % of the
cigarette taxation in the Czech Republic; the range is between 78–47 % in Slovakia and 67–37 %
in Poland, depending on the conversion rate. Even if it is highly unlikely that taxation of both
products could be fully equal, we still believe that there is a potential for increasing taxation of fine
cut tobacco, which could increase tax revenues by 0.7–2.7 billion CZK in the Czech Republic.