Tax Rate Changes Impact on Mineral Oils Taxes Yields in the Czech Republic
Tax Rate Changes Impact on Mineral Oils Taxes Yields in the Czech Republic

Author(s): Lukáš Moravec, Gabriela Kukalová, Pavel Ptáček
Subject(s): Energy and Environmental Studies, Economic policy, Environmental and Energy policy, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: consumption taxes; tax burden; tax rate; tax yield; mineral oil taxes;
Summary/Abstract: The study identifies the importance of mineral oils tax rates and other relevant factors for the mineral oil taxes yields amount. The study is focused on the unleaded fuel and diesel because of the yields importance. The correlation was confirmed by the Pearson coefficients, which reached the value above of 0.8. Moreover, the tax rate was surprisingly identified as highly important factor for mineral oils taxes yields using the econometric modeling, together with factors as the net income per capita and number of registered vehicles. On the other side GDP, transport performance (freight and passenger transport), consumer retail price of petrol and diesel, and price of petrol were identified as not statistically important for the unleaded petrol and diesel tax yields amount in the condition of the Czech Republic within the analyzed period.

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