Excise Duty on Ethanol in Czech Republic in 2020 and Its Impact on Country‘s Fiscal Stability

The article looks at the change of the excise duty on alcohol in the context of the pandemic caused by coronavirus SARS-CoV-2 and the subsequent restrictive measures The research findings confirm the hypothesis that an increase in excise duty, together with the effect of restrictive measures, may put many producers out of business and may also lead to an increase in the volume of black market trade