Fuels Taxation in the Context of Tax Reforms in the Czech Republic

@article{349623,
   author = {Krajňák, Michal},
   article_number = {1},
   doi = {http://dx.doi.org/10.15826/jtr.2023.9.1.127},
   keywords = {diesel; effective tax rate; excise duty; petrol; tax burden; tax reform; value-added tax},
   language = {eng},
   issn = {2412-8872},
   journal = {Journal of Tax Reform},
   title = {Fuels Taxation in the Context of Tax Reforms in the Czech Republic},
   url = {https://taxreform.ru/en/archive/journal/292/article/2636/},
   volume = {9},
   year = {2023}
}

TY  - JOUR
ID  - 349623
AU  - Krajňák, Michal
PY  - 2023
TI  - Fuels Taxation in the Context of Tax Reforms in the Czech Republic
JF  - Journal of Tax Reform
VL  - 9
IS  - 1
SP  - 95-110
EP  - 95-110
SN  - 24128872
KW  - diesel
KW  - effective tax rate
KW  - excise duty
KW  - petrol
KW  - tax burden
KW  - tax reform
KW  - value-added tax
UR  - https://taxreform.ru/en/archive/journal/292/article/2636/
N2  - The article evaluates the development of the tax burden and its influence on fuel consumption in the Czech Republic in the years 2001–2022. Petrol and diesel are subject to universal and selective indirect taxation. Using the methods of analysis, description, comparison, synthesis and regression and correlation analysis, it is analysed whether the tax burden of these products is constant despite minimal tax reforms or whether it is changing. To assess the real tax burden, the effective tax rate indicator is calculated. Input data for the analysis consists of average fuel prices and tax rates in the analysed period. Compared to the first analysed year– 2001 and the last analysed year 2022, the value-added tax rate increased by one percentage point. Selective excise duty rates also increased by about 1 CZK., The results of the analysis examining the development of the tax burden using the effective tax rate show that the tax burden on fuel is constantly changing. However, this is not due to many tax reforms in this area of taxation. The reason is mainly the unit type of tax rate for excise duties. This fact causes the increase in the price of fuel leads to decrease the percentage of tax to the total price of fuel, and the tax burden thus develops regressively. Excise duties and value-added tax have a negative effect on consumption. In the context of tax theories, one of the reasons for the higher tax burden on fuels is the limitation of their consumption. It can thus be concluded that in the Czech Republic, these taxes are fulfilled. At the same time, the high tax burden creates relatively stable revenues for the state budget. This fact confirms the importance of excise duties.
ER  - 

KRAJŇÁK, Michal. Fuels Taxation in the Context of Tax Reforms in the Czech Republic. \textit{Journal of Tax Reform}. 2023, roč.~9, č.~1, s.~95-110. ISSN~2412-8872. Dostupné z: https://dx.doi.org/10.15826/jtr.2023.9.1.127.