. "P\u0159esun da\u0148ov\u00E9ho b\u0159emene obchodn\u00EDmi \u0159et\u011Bzci v \u010CR"@cs . "David, Petr" . . "978-80-7318-536-7" . "Univerzita Tom\u00E1\u0161e Bati ve Zl\u00EDn\u011B. Fakulta managementu a ekonomiky. \u00DAstav financ\u00ED a \u00FA\u010Detnictv\u00ED" . . . "P\u0159esun da\u0148ov\u00E9ho b\u0159emene obchodn\u00EDmi \u0159et\u011Bzci v \u010CR" . "Z(MSM6215648904)" . "8"^^ . . . . "excise duty; alcohol; tax rate"@en . . "RIV/62156489:43110/07:00109786!RIV10-MSM-43110___" . "P\u0159esun da\u0148ov\u00E9ho b\u0159emene obchodn\u00EDmi \u0159et\u011Bzci v \u010CR"@cs . "43110" . "P\u0159esun da\u0148ov\u00E9ho b\u0159emene obchodn\u00EDmi \u0159et\u011Bzci v \u010CR" . "2007-01-01+01:00"^^ . "[FF2700A55900]" . "Finance a v\u00FDkonnost firem ve v\u011Bd\u011B, v\u00FDuce a praxi" . . "1"^^ . . "1"^^ . "The shift in the tax burden in the chain stores in the Czech republic"@en . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 da\u0148ovou incidenc\u00ED v r\u00E1mci zm\u011Bny sazby spot\u0159ebn\u00ED dan\u011B z lihu v \u010Cesk\u00E9 republice. P\u0159esun zv\u00FD\u0161en\u00E9ho da\u0148ov\u00E9ho b\u0159emene na kupuj\u00EDc\u00ED je zde kvantifikov\u00E1n na z\u00E1klad\u011B spot\u0159ebitelsk\u00FDch cen vybran\u00FDch zna\u010Dek alkoholick\u00FDch n\u00E1poj\u016F v obchodn\u00EDch \u0159et\u011Bzc\u00EDch. V r\u00E1mci p\u0159\u00EDsp\u011Bvku jsou identifikov\u00E1ny a charakterizov\u00E1ny jednotliv\u00E9 faktory ovliv\u0148uj\u00EDc\u00ED p\u0159esuny a dopady zv\u00FD\u0161en\u00E9ho da\u0148ov\u00E9ho b\u0159emene zp\u016Fsoben\u00E9ho zv\u00FD\u0161en\u00EDm sazby spot\u0159ebn\u00ED dan\u011B z lihu v \u010Cesk\u00E9 republice. V\u00FDsledky pr\u00E1ce umo\u017E\u0148uj\u00ED stanoven\u00ED syntetick\u00FDch z\u00E1v\u011Br\u016F a doporu\u010Den\u00ED pro dal\u0161\u00ED v\u00FDvoj sazby spot\u0159ebn\u00ED dan\u011B z lihu a sm\u011B\u0159ov\u00E1n\u00ED da\u0148ov\u00E9 politiky \u010Cesk\u00E9 republiky v t\u00E9to oblasti.ZLIN 2007"@cs . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 da\u0148ovou incidenc\u00ED v r\u00E1mci zm\u011Bny sazby spot\u0159ebn\u00ED dan\u011B z lihu v \u010Cesk\u00E9 republice. P\u0159esun zv\u00FD\u0161en\u00E9ho da\u0148ov\u00E9ho b\u0159emene na kupuj\u00EDc\u00ED je zde kvantifikov\u00E1n na z\u00E1klad\u011B spot\u0159ebitelsk\u00FDch cen vybran\u00FDch zna\u010Dek alkoholick\u00FDch n\u00E1poj\u016F v obchodn\u00EDch \u0159et\u011Bzc\u00EDch. V r\u00E1mci p\u0159\u00EDsp\u011Bvku jsou identifikov\u00E1ny a charakterizov\u00E1ny jednotliv\u00E9 faktory ovliv\u0148uj\u00EDc\u00ED p\u0159esuny a dopady zv\u00FD\u0161en\u00E9ho da\u0148ov\u00E9ho b\u0159emene zp\u016Fsoben\u00E9ho zv\u00FD\u0161en\u00EDm sazby spot\u0159ebn\u00ED dan\u011B z lihu v \u010Cesk\u00E9 republice. V\u00FDsledky pr\u00E1ce umo\u017E\u0148uj\u00ED stanoven\u00ED syntetick\u00FDch z\u00E1v\u011Br\u016F a doporu\u010Den\u00ED pro dal\u0161\u00ED v\u00FDvoj sazby spot\u0159ebn\u00ED dan\u011B z lihu a sm\u011B\u0159ov\u00E1n\u00ED da\u0148ov\u00E9 politiky \u010Cesk\u00E9 republiky v t\u00E9to oblasti.ZLIN 2007" . . . "The shift in the tax burden in the chain stores in the Czech republic"@en . "443962" . "The contribution deals with the tax incidence in the period of the change in the excise duty on alcohol rate in the Czech Republic. The shift in the tax burden is quantified on the basis of the consumer prices of selected commodities. The factors influencing the shifts and impacts of increased tax burden caused by excise duty on alcohol rate increase in the Czech Republic are identified in this contribution. The results of the contribution enable to set synthetic conclusions and recommendation for the future development of excise duty on alcohol rate and tax policy in the Czech Republic."@en . . "Zl\u00EDn" . . . "RIV/62156489:43110/07:00109786" . "Zl\u00EDn" . .