Tax Collision: The Effect of VAT and Excise Duties on the Retail Price of Unleaded Gasoline

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43914148" target="_blank" >RIV/62156489:43110/18:43914148 - isvavai.cz</a>
Result on the web
<a href="https://www.sav.sk/journals/uploads/0821093307%2018%20Dobranschi-Nerudov%C3%A1%20+%20RS.pdf" target="_blank" >https://www.sav.sk/journals/uploads/0821093307%2018%20Dobranschi-Nerudov%C3%A1%20+%20RS.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Collision: The Effect of VAT and Excise Duties on the Retail Price of Unleaded Gasoline
Original language description
This paper researches the imposition of the Value Added Tax (VAT) on the excise-inclusive retail price of unleaded gasoline in the European Union countries. The issue of tax-on-tax arises when the excise duty is included into the VAT tax base. We analyse the tax burden shifting through the retail prices of gasoline in the context of tax collision between VAT and excise duty. The results show that VAT burden is over shifted toward the end-consumers through prices. Moreover, the tax interaction between VAT and the specific tax reduces the corrective effect of the excise duty imposed on the unleaded gasoline.
Czech name
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Czech description
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Type
J<sub>imp</sub> - 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
<a href="/en/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoc contracts at MENDELU technical and ekonomical research</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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