Assessment of impact of tax rates changes on cigarette prices in the Czech Republic
The consumption taxes called excise duties are imposed on tobacco products in the Czech Republic and also in the other European Union countries. Cigarette taxation is atypical compared to taxation of other products encumbered with excise duty. Number of cigarettes and also consumer’s price together...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Mendel University Press
2010-01-01
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Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/58/6/0093/ |