02889ntm a22004937i 4500 000714851 CZ-PrVSE 20240615111821.0 m d cr n|||||||||| 240615s2024 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Labiche, Alexandra ISIS:173150 dis Zdanění nových nikotinových výrobků eng Taxation of new nicotin products / Alexandra Labiche 2024 ?? stran : digital, PDF soubor Vedoucí práce: Hana Zídková Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2024 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2024 This thesis explores the taxation policies of heated tobacco products in the Czech Republic, critically analyzing the implications of the current tax structure on government revenue. As traditional smoking rates decline globally, heated tobacco products have gained popularity, prompting a need to reevaluate existing tax frameworks. This study examines the excise duty rates applied to heated tobacco compared to traditional cigarettes, assessing their effectiveness in enhancing fiscal revenues. The research employs a comparative approach, analyzing data from the Czech market and tax policies in neighboring European countries to provide a comprehensive overview of the tax landscape. Findings suggest that the current lower tax rates on heated tobacco products may contribute to increasing consumption, yet limiting potential tax revenues. The thesis argues for a reformation of tax rates on heated tobacco to align more closely with those of traditional cigarettes, which could lead to increased government revenue. Způsob přístupu: Internet finance and accounting [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Heated tobacco Cigarettes Excise duty Zídková, Hana mzk2015887576 ths Tepperová, Jana hka2012693457 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 dgg https://insis.vse.cz/zp/85683/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/85683 Hlavní práce https://insis.vse.cz/zp/85683/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/85683/posudek/oponent/83050 Oponentura https://insis.vse.cz/zp/85683/podrobnosti dc:identifier NEPOSILAT VSKP vse85683 240613 85683