Analysis of Consumption Tax Dependence on Beer consumption in the Czech Republic
Analysis of Consumption Tax Dependence on Beer consumption in the Czech Republic

Author(s): Eva Kolářová, Vendula Kolářová
Subject(s): Economic policy, Substance abuse and addiction, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: Tax Policy; Consumption Tax; Alcohol; Beer; Revenue;
Summary/Abstract: The tax on alcohol falls under excise duties, which form part of the state budget. Alcohol is one of the most harmful psychotropic substances. There is probably no one in the Czech Republic who does not know beer. It's the most popular alcoholic beverage. The total amount of alcohol consumption is logically made by the consumption of each type of alcohol. Alcohol consumption in the Czech Republic is one of the largest in the EU according to the 2017 OECD results. It may also depend on the level of consumer income and the price of alcohol affected by the tax rate on alcoholic beverages. Furthermore, macroeconomic indicators such as unemployment, GDP growth and inflation may also affect consumption. The aim of our article is to determine whether the level of taxation will affect the reduction of beer consumption, whether the amount of wages will affect the amount of beer consumption, whether the ban on smoking in restaurants and public spaces will affect beer consumption.

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