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

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F23%3AN0000010" target="_blank" >RIV/26867184:_____/23:N0000010 - isvavai.cz</a>

Alternative codes found

RIV/61989100:27510/23:10252266

Result on the web

<a href="https://taxreform.ru/en/archive/journal/292/article/2636/" target="_blank" >https://taxreform.ru/en/archive/journal/292/article/2636/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15826/jtr.2023.9.1.127" target="_blank" >10.15826/jtr.2023.9.1.127</a>

Result language

angličtina

Original language name

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

Original language description

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.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50206 - Finance

Project

—

Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Journal of Tax Reform

ISSN

2412-8872

e-ISSN

2414-9497

Volume of the periodical

9

Issue of the periodical within the volume

1

Country of publishing house

RU - RUSSIAN FEDERATION

Number of pages

16

Pages from-to

95-110

UT code for WoS article

000972540300003

EID of the result in the Scopus database

2-s2.0-85159469150