Evaluation of estimated direct health expenses on tobacco- and alcohol-related diseases in context of excise taxes revenues in the Czech Republic

Objectives: This article deals with the comparison of excise tax revenues from alcoholic beverages and tobacco products public spending that are spent on treating diseases occurring in consumers these commodities. Methods: Based available data, study estimates direct expenditures treatment tobacco-related very frequent alcohol consumption-related Czech Republic. These partial results evaluated context consumption mentioned The analysis works data 1998-2017, which was obtained Ministry Health Republic, National Institute Public Health, Customs Administration Finance Statistical Office. Results: Medical costs smoking-related were 18.35-48.19 billion CZK per year analysed period. period 1998-2011 exceeded annual (in 2002 by 12.08 CZK). Since 2012, balance has been positive favour spending. Expenditures alcohol-related amounted to 9.66-25.36 given period, expenditures, except 1998, taxes (by 14.63 2009). Conclusions: shows for do not reach level healthcare disease most this difference increases length consumption, can be interpreted such a way current potentially mean cumulatively exceed relevant duties.