Harmonizace spotřebních daní v Evropské unii

The aim of this work is to evaluate the results of harmonization of excise duties in the European Union based on comparison of excise duty rates in selected member states. An analysis of the fiscal benefit of excise taxes for the state budgets of the Czech and Slovak Republics and an outlook for the development of excise duties in the next years is done, as well. The theoretical part of the thesis contains the historical development of excise taxes, their brief characteristics and the progress of harmonization of excise taxes in the countries of the European Union. The following is a practical part which focuses on the harmonization process in the field of excise duties in the European Union. Based on the comparison of excise taxes in selected EU countries, the success of the harmonization process is assessed. The conclusion of the practical part is devoted to the fiscal contribution of excise taxes to the state budgets of the Czech and Slovak Republics. On the basis of this assessment, the company's own forecast of the level of excise tax revenues in the coming years is made.