Český finanční a účetní časopis 2009(4):86-100 | DOI: 10.18267/j.cfuc.51

Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union

Petr David
Ing. Petr David, Ph.D. - odborný asistent; Ústav účetnictví a daní, Provozně ekonomická fakulta, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 616 00 Brno, Česká republika; <david@mendelu.cz>.

Excise duty imposed on cigarettes is a subject of tax harmonization effort in the European Union. Important element of this effort is the unification of tax rates, harmonization of proportions of individual parts of tax rates and harmonization of total amount of tax imposed on cigarettes. Cigarette taxation requirements referring to mentioned criteria vary, therefore the European Union member states, including Czech Republic, member since 2004 - must adapt their national legislation according to these changes. Despite of several exceptions negotiated during the entry procedure and even after expiration of the transitional period term, one of these criteria stayed unfulfilled. However, today the Czech Republic is fulfilling all requirements concerning the cigarette taxation. According to actual proposal to a directive regarding the taxation of tobacco taxation other harmonization steps are assumed in 2010 and 2014 and the Czech Republic is urged to respond them.

Keywords: Harmonization; Excise duty; Cigarettes; Czech Republic.
JEL classification: H22

Published: December 1, 2009  Show citation

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David, P. (2009). Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union. Czech Financial and Accounting Journal, 2009(4), 86-100. doi: 10.18267/j.cfuc.51
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