The Repayment of the Excise Duty on Green Diesel as Tax Support for Agricultural Production in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00209888" target="_blank" >RIV/62156489:43110/13:00209888 - isvavai.cz</a>
Result on the web
<a href="http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2013/docs-4-2013/Semerad.pdf" target="_blank" >http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2013/docs-4-2013/Semerad.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Repayment of the Excise Duty on Green Diesel as Tax Support for Agricultural Production in the Czech Republic
Original language description
This paper deals with the repayment of the excise duty on Green Diesel, which is one type of support for Czech farmers. The aim is to identify the current problems of farmers by using analysis of this support. On the basis of a model example, by comparing the farmer and the transporter, the point of view of equity of taxation is assessed. The tax burden on the transporter is greater than the tax burden on the farmer, which is against the rule of horizontal equity among tax payers. For this reason some associations propose that the government of the Czech Republic should either reduce the excise duty rate on Diesel or support other businesses too, e.g. Professional Diesel for transporters. This paper also focuses on the risk of tax evasion related to this measure. Theoretically, some ways by which tax evasion could be perpetrated are implied for farmers and predicted for transporters. In the course of the research some weaknesses which could be illegally exploited by fuel sellers for th
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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