KRAJŇÁK, Michal. Fuels Taxation in the Context of Tax Reforms in the Czech Republic. Journal of Tax Reform. 2023, vol. 9, No 1, p. 95-110. ISSN 2412-8872. Available from: https://dx.doi.org/10.15826/jtr.2023.9.1.127.
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Basic information
Original name Fuels Taxation in the Context of Tax Reforms in the Czech Republic
Authors KRAJŇÁK, Michal (203 Czech Republic, guarantor, belonging to the institution).
Edition Journal of Tax Reform, 2023, 2412-8872.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50206 Finance
Country of publisher Russian Federation
Confidentiality degree is not subject to a state or trade secret
WWW URL
Organization unit Moravian Business College Olomouc
Doi http://dx.doi.org/10.15826/jtr.2023.9.1.127
UT WoS 000972540300003
Keywords in English diesel; effective tax rate; excise duty; petrol; tax burden; tax reform; value-added tax
Tags RIV2024
Changed by Changed by: Ing. Michaela Nováková, učo 5293. Changed: 9/1/2024 07:26.
Abstract
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.
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