Alcohol production and consumption are an important part of the czech history and culture. The czech republic is globally famous for its beer, and well "equipped" with popular spirit brands. Despite not possessing optimal climate conditions, wine production of the country is almost capable of serving the domestic demand. The total czech consumption of alcoholic beverages has doubled over the last five decades and since the 1990s, it has stabilized at an approximate annual value of 180 litres per head 1 . The dominant position among all alcoholic drinks in the czech republic belongs to beer, which accounts for more than 85% of the total volume consumed.The popularity and ability of alcohol to influence human behaviour has earned it much attention of not only the consumers but also of the governing authorities and of course the scientific community. in the czech republic, alcohol taxes have recently been Abstract: Tax interventions into alcohol beverages market are an important and recently discussed tool of the czech fiscal policy. The impact of any such measure would be strongly dependent on the microeconomic behavior of the consumers. The aim of this paper is to provide a reliable set of income, own-price, and cross-price elasticities of demand for the key alcohol beverages based on the Almost ideal Demand System model applied on the most relevant czech data set of the household Budget Statistics.Key words: Almost ideal Demand System, alcohol, beer, brewing industry, consumption, the czech republic, elasticity, price, spirits, tax, wine Abstrakt: Daňové zásahy do trhu s alkoholickými nápoji jsou pro českou fiskální politiku důležitým a v poslední době často skloňovaným nástrojem. Důsledky takových opatření však do značné míry závisí na mikroekonomickém chování spotřebitelů. Účelem této studie je vytvořit spolehlivý odhad (vlastních a křižových) cenových a důchodových elasticit poptávky po základních skupinách alkoholických nápojů. Tento odhad je založen na "téměř ideálním poptávkovém systé-mu" aplikovaném na nejrelevantnější data české statistiky rodinných účtů.