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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/61989100:27510/23:10252266

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Journal of Tax Reform

ISSN

2412-8872

e-ISSN

2414-9497

Svazek periodika

9

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

RU - Ruská federace

Počet stran výsledku

16

Strana od-do

95-110

Kód UT WoS článku

000972540300003

EID výsledku v databázi Scopus

2-s2.0-85159469150