Abstract:The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco products, externalities caused by this consumption and by the effect of existence of distortions in the market with the tobacco products in the EU states. it is possible to achieve various aims in the field of fiscal and agricultural policies of state, consumption of cigarettes, protection of national market and in the other field by the regulation of excise duty imposed on cigarettes in the EU states. The question is, in frame of excise duty imposed on cigarettes in the EU member state, whether this tax should be imposed through specific rate, ad valorem rate, or by their combination. The choice between these options depends on the laid down aims of tax policy in each EU member states.Key words: excise, ad valorem rate, specific rate, cigarettes, European Union Abstrakt: Vlivem preferenčních trendů zdaňování spotřeby na úkor přímého zdaňování, zdůrazňování zdravotních rizik spotřebitelů tabákových výrobků, externalit touto spotřebou způsobovaných a vlivem existence distorzí na trhu s tabáko-vými výrobky v rámci zemí Evropské unie je míra a struktura zdanění cigaret v současné době velmi diskutovanou oblastí. Úpravami akcízu uvaleného na cigarety v zemích Evropské unie je možné dosahovat různých cílů v oblasti fiskálních i zemědělských politik států, spotřeby cigaret, ochrany domácího trhu a v dalších oblastech. V rámci akcízu uvaleného na cigarety v zemích Evropské unie je mimo jiné otázkou, zda tuto daň ukládat prostřednictvím specifické sazby, sazby ad valorem nebo jejich kombinací. Volba mezi těmito alternativami závisí právě na stanovených cílech daňové politiky, kterých chce konkrétní členská země Evropské unie dosáhnout.Klíčová slova: akcíz, sazba ad valorem, specifická sazba, cigarety, Evropská unie Supported by the Mendel University of Agriculture and Forestry in Brno (Project no. Vz 62156 48904).

Abstract

BackgroundTobacco tax rates set by various governments are not based on the idea that tax receipts should cover the costs incurred by smoking. It can be assumed that tobacco tax receipts (TTR) differ from the costs of smoking. The aim is to determine the global basic economic gap (BEG) between TTR and the economic costs of smoking-attributable diseases (ECS).MethodsBEG is described as the difference between the ECS and TTR. A total of 124 countries representing 94% of global tobacco consumption were included in the research by means of the creation of a database, the adjustment of input data and the identification of their intersection.ResultsThe global BEG reaches US$1438 billion per year. The global ECS are US$1911 billion per year. The global TTR are US$473 billion per year and compensate for only one quarter of the ECS. Within countries with the highest consumption of cigarettes, especially the USA but also Russia and Germany, the proportion of the ECS covered by the TTR is even lower, although private health expenditures have been taken into account.ConclusionsOur findings suggest that tobacco taxes would have to be globally increased by more than four times on average in order to cover the ECS or between two and two-and-a-half times if we take private health expenditures into account. The informational pressure concerning health risks associated with smoking aimed at reducing harmful consumption and improving global health can also be supported with these economic facts.

The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union.

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