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14.09.2009
From a state monopoly towards an excise tax on alcohol
The excise tax on alcohol has its historical origin in the state monopoly on alcohol. The First Czechoslovak Republic is a period that enables a comparison between the two regulatory approaches to be made.
state monopoly, excise tax, alcohol
Od státního monopolu ke spotřební dani z alkoholu [From a state monopoly towards an excise tax on alcohol]. Adiktologie, 2006, roč. 6, č. 2. Tišnov.
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