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DAVID, P.: Tax incidence of the changes in the excise duty on cigarettes in -2006 in the Czech Republic. Acta univ. agric. et silvic. Mendel. Brun., 2007 The contribution deals with the tax incidence of the changes in the excise duty on cigarettes rates since the year 2003 to 2006 in the Czech Republic. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected commodities subjected to the excise duties in periods of the changes in the excise dutydoi:10.11118/actaun200755030023 fatcat:tr6iwzwjczavdjz53m46ledoau