Smoking ban: A data analysis of sales
| Název práce v češtině: | Zákaz kouření: analýza dat z prodejů |
|---|---|
| Název v anglickém jazyce: | Smoking ban: A data analysis of sales |
| Klíčová slova: | Elektronická evidence tržeb, etržby, protikuřácký zákon, Zákon o ochraně zdraví před škodlivými účinky návykových látek, |
| Klíčová slova anglicky: | VAT Fiscalization, EET, Smoking ban |
| Akademický rok vypsání: | 2017/2018 |
| Typ práce: | bakalářská práce |
| Jazyk práce: | angličtina |
| Ústav: | Institut ekonomických studií (23-IES) |
| Vedoucí / školitel: | Mgr. Petr Polák, M.Sc., Ph.D. |
| Řešitel: | skrytý - zadáno vedoucím/školitelem |
| Datum přihlášení: | 06.06.2018 |
| Datum zadání: | 06.06.2018 |
| Datum a čas obhajoby: | 10.06.2019 09:00 |
| Místo konání obhajoby: | Opletalova - Opletalova 26, O206, Opletalova - místn. č. 206 |
| Datum odevzdání elektronické podoby: | 10.05.2019 |
| Datum proběhlé obhajoby: | 10.06.2019 |
| Oponenti: | Mgr. Ing. Šarlota Smutná, M.Sc. |
| Kontrola URKUND: | |
| Seznam odborné literatury |
| 1) Hajdušek, Tomáš a Milan Vodička. První zkušenosti s EET –elektronickou evidencí tržeb, Wolters Kluwer 2017. ISBN: 978-80-7552-589-5
2. GLANTZ, S A a L R SMITH. The effect of ordinances requiring smoke-free restaurants and bars on revenues: a follow-up.: a follow-up. American Journal of Public Health. American Public Health Association, 1997/10/01, 87(10), 1687-1693. DOI: 10.2105/AJPH.87.10.1687. ISSN 0090-0036. Dostupné také z: https://doi.org/10.2105/AJPH.87.10.1687 3. GLANTZ, S A a L R SMITH. The effect of ordinances requiring smokefree restaurants on restaurant sales. American Journal of Public Health. American Public Health Association, 1994/07/01, 84(7), 1081-1085. DOI: 10.2105/AJPH.84.7.1081. ISSN 0090-0036. Dostupné také z: https://doi.org/10.2105/AJPH.84.7.1081 4. MCDOWALL, David, Richard MCCLEARY, Errol E. MEIDINGER a Richard A. HAY, JR. Interrupted time series analysis. United States of America: Sage Publications, 1980. ISBN 0-8039-1493-8. 5. BOX, George E. P., Gwilym M. JENKINS, Gregory C. REINSEL a Greta M. LJUNG. Time series analysis: forecasting and control. Fifth edition. Hoboken, New Jersey, [2016]. ISBN 978-1-118-67502-1. |
| Předběžná náplň práce v anglickém jazyce |
| In recent years, the Czech government passed particularly two acts, that are hindering hospitality industry, the VAT Fiscalization and the Smoking prohibition in restaurants and bars. Lots of heated debate not only among politicians but also among the society were raised. Smoking prohibition in restaurants and bars is a consequence of the European Union initiative in tobacco combat, specifically the smoke-free environment recommendation. Smoking has negative aftereffect not only for the smoker themselves but also for the people around him as a result of secondhand smoking. Results have shown that second-hand smoking is more toxic than ordinary smoking. Second-hand smoking can also influence the behavior of children and adolescents, as they can pick up smoking in the later phase of their lives due to being excessively exposed to it. Thus, reducing exposure to cigarette smoking seems like a rational way for increased health. However, there are also some drawbacks that need to be discussed. One of the most vocal ones are the claims about reduced sales in restaurants and bars. VAT Fiscalization is a tool implemented in several countries to elevate the efficiency of tax collection (VAT, income, corporate, etc.).
It has many variations, mainly on the technical side. Some require special hardware specifications. Some, like in Croatia, requires software specifications. The main idea is that each sale process is registered and reported to the tax authorities to avoid any further tax evasion. The Czech model follows Croatia and developed a system of encryption and a key to distinguish each seller. It is called EET. The implementation was divided into three phases. Until now, two phases were implemented while the third one is still yet to be implemented due to law complications. Analyses on the value that EET is bringing through higher or more effective tax collection were made but there is no clear answer on this matter yet. However, no analyses were made with the data that were generated with the EET system. Considering the main idea and the concept of EET, it seems that they might serve as a perfect tool for the government to monitor the development of the economy or the impact of its policy. It is also not dependent on the sample period as the Czech Statistics Office or Tax Office thus it offers fast and almost immediate data extraction. One can see that maybe EET generated data about the smoking ban might provide an answer to the question, whether smoking ban in restaurant and bars reduced the sales in them. Or it might provide additional information from the dataset we would use if we did not have EET data such as data provided by the Czech Statistical Office. We will analyze this. Hypotheses Hypothesis #1: the Smoking ban is not significantly affecting sales of restaurants and bars according to data provided by the Czech Statistical Office. Hypothesis #2: the Smoking ban is not significantly affecting sales of restaurants and bars according to data provided by the EET system. |