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The aim of this bachelor thesis is realistic evaluation of smoking ban impact and increasing tax rates on tobacco products and state tax revenue on tobacco products. In the first chapter you find basic information about taxation of tobacco products in the Czech republic and also european directives in chronological order. The second chapter is focused on selected states of the EU and it describes historical evolution together with tax rate and tax revenues. More specifically, we find here detailed information about Austria, Hungary and France. The last chapter is based on analysing the gathered data and information. It is mainly the analysis of growing tax rates on tobacco products and observing trends after the introduction of smoking bans in selected states of the EU. The result of this analysis should be finding if increasing tax rates on tobacco products and introducing smoking bans affect tax revenues.

This bachelor thesis deals with the topic of smoking bans in public places. It is a controversial subject that sparks debate on whether smoking regulations are beneficial and if this trend should be replicated in other countries. The aim of this thesis is to characterize the current state of smoking in the world and the EU and to evaluate the attitude towards the introduction of smoking regulations in public spaces, with a focus on hospitality industries in different countries. This evaluation is determined from studies conducted by the EU and other global institutions involved with this matter. Thanks to the studies undertaken in different countries, the economic, health and social impacts of smoking bans have been analyzed. These findings will serve to predict the possible effect of an introduction of smoking bans in bars and restaurants in the Czech Republic.

Background: The aim of this study is to find out how the smoking ban in public places affected the turnover of restaurants and bars, tobacco consumption and the number of smokers in Europe. To become more familiar with this issue, we will analyze some reasons in favor of implementing the ban. At the end, we will compare collected results with a view of economic theory. Methods: We will focus on five states where regulation has been introduced, namely Ireland, Norway, Italy, Scotland and England. The data necessary to analyze the impact of the ban are obtained from particular studies examining changes in selected states. Then, we will summarize all information, determine how the hospitality sector and tobacco industry were affected and if our results are corresponding with economic theory. Results: Arguments of regulation promoters seem to be at least controversial. From our perspective the only valid argument is based on health complications, which are caused by passive smoking. The growth was not measured for any surveyed area in any country. Regulation caused a decrease in turnover of pubs and restaurants, in sales of tobacco and the number of smokers in the population was reduced because of that too. The economic theory says that structure of the market is shifted by the smoking ban to the inefficient form, which is corresponding with measured results. Discussion: Considering the economic and in our opinion even moral view, it would not be wise to introduce the smoking ban in public places. Both of surveyed branches suffer from the regulation. If the chance to choice whether an establishment will be smoking or not stays in the hands of the owners, who are trying to perfectly meet the supply of their customers. Then there will be an optimal allocation of both smoking and smoke-free establishments, which will cause a maximization of social welfare.

This master thesis was tasked to find out how the parameter of interior atmosphere changes at student's club "Mrtvá Ryba", that means atmospheric aerosols sized from 0,524 to 20 micrometers. This work tries to show indoor aerosols before and after the smoking ban and its comparison. This work describes concentrations PM1 and PM10, and their behavior per day. Concentrations was measured by APS (Aerodynamic particle sizer). The measurement was the first step in the non-smoking club, then processing with retrieved informations in CoPlot, CoStat and Excel, where the statistical method has done, and comparison with previous values. T-tests was used for statistics and linear regresion. The result confirms, what was it supposed to, so concentracion values are significantly different. The average concentration of all measured days (six) of smoking campaign was at PM1 13,28 µg.m-3 and at PM10 23,38 µg.m-3. The average concentration of all measured days (thirty six) of non-smoking campaign was at PM1 4,88 µg.m-3 and at PM10 24,61 µg.m-3. Resulting concentration of aerosol particles was explicity lower at non-smoking period than at smoking period. Contamination of interior enviroment is influenced by many factors. The most important factor is presence of persons and their number, concentration of outdoor...