"RIV/62156489:43110/06:00097462!RIV07-MSM-43110___" . "Da\u0148ov\u00E1 incidence spot\u0159ebn\u00ED dan\u011B z lihu"@cs . "470408" . "Z(MSM6215648904)" . "V p\u0159\u00EDsp\u011Bvku byly zji\u0161\u0165ov\u00E1ny vlivy zv\u00FD\u0161en\u00ED sazeb spot\u0159ebn\u00EDch dan\u00ED u vybran\u00FDch produkt\u016F na zm\u011Bny jejich cen v r\u00E1mci p\u0159edn\u00EDch v\u00FDrobc\u016F alkoholick\u00FDch n\u00E1poj\u016F v \u010Cesk\u00E9 republice. U ka\u017Ed\u00E9ho v\u00FDrobce je zde kvantifikov\u00E1n dopad zv\u00FD\u0161en\u00ED sazeb spot\u0159ebn\u00ED dan\u011B u n\u011Bkolika vybran\u00FDch produkt\u016F na spot\u0159ebitele a prodejce a ur\u010Den druh da\u0148ov\u00E9ho p\u0159esunu dle teoretick\u00FDch z\u00E1v\u011Br\u016F vybran\u00FDch autor\u016F z oblasti teorie dan\u00ED. K analyzovan\u00E9 zm\u011Bn\u011B spot\u0159ebn\u00ED dan\u011B do\u0161lo na p\u0159elomu let 2003 a 2004, a dopad t\u00E9to zm\u011Bny se i dle slov jednotliv\u00FDch v\u00FDrobc\u016F prom\u00EDtl do cen a\u017E sou\u010Dasn\u011B se zm\u011Bnou z\u00E1kladn\u00ED sazby dan\u011B z p\u0159idan\u00E9 hodnoty, tedy po vstupu \u010Cesk\u00E9 republiky do Evropsk\u00E9 unie k 1.5.2004. Z tohoto d\u016Fvodu zde byla provedena anal\u00FDza a komparace cen platn\u00FDch v roce 2003 a cen platn\u00FDch ke konci roku 2004."@cs . "Da\u0148ov\u00E1 incidence spot\u0159ebn\u00ED dan\u011B z lihu"@cs . "This contribution deals with excise rates increase impact. Essential is to separate costumer and producer excise increase impact. Important is also to identify the type of the tax transfer according to the tax theory. Alcohol excise tax rate was changed since the year 2004. Alcohol producers changed their prices since the end of the year 2004, because of value added tax rate change. Basic value added tax rate was 22 percent and since European Union Czech Republic entrance is 19 percent. So analyzed and compared prices are alcohol producers prices valid in the year 2003 and in the end of the year 2004."@en . . "RIV/62156489:43110/06:00097462" . . . "David, Petr" . . "43110" . . "Alcohol excise incidence"@en . . "Brno" . "excise; tax incidence; value added tax"@en . "80-7302-112-9" . . . "1"^^ . "1"^^ . "Da\u0148ov\u00E1 incidence spot\u0159ebn\u00ED dan\u011B z lihu" . "Konvoj" . "35;43" . "[B30E75B020CE]" . "9"^^ . . . . . . "Da\u0148ov\u00E1 incidence spot\u0159ebn\u00ED dan\u011B z lihu" . . "Alcohol excise incidence"@en . "Firma a konkuren\u010Dn\u00ED prost\u0159ed\u00ED 2006, Sekce 5 \u00DA\u010Detnictv\u00ED a dan\u011B podnikatelsk\u00FDch subjekt\u016F" . "V p\u0159\u00EDsp\u011Bvku byly zji\u0161\u0165ov\u00E1ny vlivy zv\u00FD\u0161en\u00ED sazeb spot\u0159ebn\u00EDch dan\u00ED u vybran\u00FDch produkt\u016F na zm\u011Bny jejich cen v r\u00E1mci p\u0159edn\u00EDch v\u00FDrobc\u016F alkoholick\u00FDch n\u00E1poj\u016F v \u010Cesk\u00E9 republice. U ka\u017Ed\u00E9ho v\u00FDrobce je zde kvantifikov\u00E1n dopad zv\u00FD\u0161en\u00ED sazeb spot\u0159ebn\u00ED dan\u011B u n\u011Bkolika vybran\u00FDch produkt\u016F na spot\u0159ebitele a prodejce a ur\u010Den druh da\u0148ov\u00E9ho p\u0159esunu dle teoretick\u00FDch z\u00E1v\u011Br\u016F vybran\u00FDch autor\u016F z oblasti teorie dan\u00ED. K analyzovan\u00E9 zm\u011Bn\u011B spot\u0159ebn\u00ED dan\u011B do\u0161lo na p\u0159elomu let 2003 a 2004, a dopad t\u00E9to zm\u011Bny se i dle slov jednotliv\u00FDch v\u00FDrobc\u016F prom\u00EDtl do cen a\u017E sou\u010Dasn\u011B se zm\u011Bnou z\u00E1kladn\u00ED sazby dan\u011B z p\u0159idan\u00E9 hodnoty, tedy po vstupu \u010Cesk\u00E9 republiky do Evropsk\u00E9 unie k 1.5.2004. Z tohoto d\u016Fvodu zde byla provedena anal\u00FDza a komparace cen platn\u00FDch v roce 2003 a cen platn\u00FDch ke konci roku 2004." . .