Práce se zabývá spotřebními daněmi a orgány jejich správy. V úvodu práce je krátký exkurz do historie celnictví. V další části je rozvedena současná role celní správy, coby správce spotřební daně. Stěžejním tématem této práce je problematika spotřebních daní.
Anotace v angličtině
His work is amed at specific tax wich plays a role in every person´s life here in the Czech republic. This tax called excise tax. The tax is collected in connection with consuption. Excise tax is levied on products wich may have an effect on environment (fuels)or health of people (alcohol, tobacco products). This tax belongs among indirect and selective taxes.Indirect tax is such wich is returned by the tax payer and is eventually included in the price of the product. It is then returned to the taxpayer and further to the state by the end consumer. This work details excise tax, its administration and collection
Práce se zabývá spotřebními daněmi a orgány jejich správy. V úvodu práce je krátký exkurz do historie celnictví. V další části je rozvedena současná role celní správy, coby správce spotřební daně. Stěžejním tématem této práce je problematika spotřebních daní.
Anotace v angličtině
His work is amed at specific tax wich plays a role in every person´s life here in the Czech republic. This tax called excise tax. The tax is collected in connection with consuption. Excise tax is levied on products wich may have an effect on environment (fuels)or health of people (alcohol, tobacco products). This tax belongs among indirect and selective taxes.Indirect tax is such wich is returned by the tax payer and is eventually included in the price of the product. It is then returned to the taxpayer and further to the state by the end consumer. This work details excise tax, its administration and collection