Jou nal o Tax Re o m. 2023;9(1):34–46
34
eISSN 2414-9497
© K ajňák M., 2023
O iginal Pape
h ps://doi.o g/10.15826/j .2023.9.1.127
Fuels Taxa ion in he Con ex o Tax Re o ms
in he Czech Republic
Michal K ajňák1, 2

1 VŠB-Technical Uni e si y o Os a a, Os a a, Czech Republic
2 Mo a ian Colleague Olomouc, Olomouc, Czech Republic
 [email p o ec ed]
ABSTRACT
The a icle e alua es he de elopmen o he ax bu den and i s in luence on uel
consump ion in he Czech Republic in he yea s 2001–2022. Pe ol and diesel a e
subjec o uni e sal and selec i e indi ec axa ion. Using he me hods o analysis,
desc ip ion, compa ison, syn hesis and eg ession and co ela ion analysis, i is
analysed whe he he ax bu den o hese p oduc s is cons an despi e minimal ax
e o ms o whe he i is changing. To assess he eal ax bu den, he e ec i e ax a e
indica o is calcula ed. Inpu da a o he analysis consis s o a e age uel p ices and
ax a es in he analysed pe iod. Compa ed o he i s analysed yea – 2001 and he
las analysed yea 2022, he alue-added ax a e inc eased by one pe cen age poin .
Selec i e excise du y a es also inc eased by abou 1 CZK., The esul s o he analysis
examining he de elopmen o he ax bu den using he e ec i e ax a e show ha
he ax bu den on uel is cons an ly changing. Howe e , his is no due o many ax
e o ms in his a ea o axa ion. The eason is mainly he uni ype o ax a e o excise
du ies. This ac causes he inc ease in he p ice o uel leads o dec ease he pe cen age
o ax o he o al p ice o uel, and he ax bu den hus de elops eg essi ely. Excise
du ies and alue-added ax ha e a nega i e e ec on consump ion. In he con ex o
ax heo ies, one o he easons o he highe ax bu den on uels is he limi a ion o
hei consump ion. I can hus be concluded ha in he Czech Republic, hese axes
a e ul illed. A he same ime, he high ax bu den c ea es ela i ely s able e enues
o he s a e budge . This ac con i ms he impo ance o excise du ies.
KEYWORDS
diesel, e ec i e ax a e, excise du y, pe ol, ax bu den, ax e o m, alue-added ax
JEL C10, H29, H31, K34, Q41
УДК 336.201
Налогообложение топлива в контексте налоговых реформ
в Чешской Республике
М. Крайнак1, 2
1 Остравский технический университет (VŠB), г. Острава, Чешская Республика
2 Моравский колледж Оломоуц, г. Оломоуц, Чешская Республика
 [email p o ec ed]
АННОТАЦИЯ
В статье оценивается налоговая нагрузка на топливо и ее влияние на потребле-
ние топлива в Чешской Республике в 2001–2022 гг. Бензин и дизельное топли-
во подлежат универсальному и селективному косвенному налогообложению.
С помощью методов анализа, описания, сравнения, синтеза и регрессионно-
корреляционного анализа анализируется, остается ли налоговая нагрузка на
топливо постоянной, несмотря на минимальные налоговые реформы, или она
меняется. Для оценки реальной налоговой нагрузки рассчитывается показа-
тель эффективной налоговой ставки. Исходными данными для анализа явля-
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ются средние цены на топливо и налоговые ставки за анализируемый период.
По сравнению с первым анализируемым 2001 г. и последним анализируемым
2022 г. ставка НДС увеличилась на один процентный пункт. Выборочные
ставки акцизного сбора также увеличились примерно на 1 крону. Результаты
анализа динамики налоговой нагрузки с использованием эффективной на-
логовой ставки показывают, что налоговая нагрузка на топливо постоянно ме-
няется. Однако это не связано со налоговыми реформами в этой области на-
логообложения. Причиной в основном является изменение налоговой ставки
по акцизам. Этот факт приводит к тому, что рост цены на топливо приводит
к уменьшению доли налога в общей стоимости топлива, а налоговая нагрузка
при этом развивается регрессивно. Акцизы и НДС отрицательно сказывают-
ся на потреблении топлива. В контексте налоговых теорий одной из причин
более высокой налоговой нагрузки на топливо является ограничение его по-
требления. Таким образом можно сделать вывод, что в Чешской Республике
эти налоги уплачиваются. В то же время высокая налоговая нагрузка создает
относительно стабильные доходы государственного бюджета. Этот факт под-
тверждает важность акцизов на топливо.
КЛЮЧЕВЫЕ СЛОВА
дизельное топливо, эффективная налоговая ставка, акциз, бензин, налоговая
нагрузка, налоговая реформа, налог на добавленную стоимость
1. In oduc ion
Fuels such as pe ol o diesel a e
bu dened in hei sales p ice by indi ec
axes such as alue-added ax and excise
du ies, speci ically ax on mine al oils.
Tax e o ms changing ax a es on mine -
al oils a e no e y equen in he Czech
Republic o many o he Eu opean coun-
ies. Howe e , he esea ch ques ion
emains whe he he ax bu den o hese
commodi ies is also unchanged.
In he Czech Republic, he Excise Tax
Ac go e ns he axa ion o mine al oils.
Nowadays a alid law was c ea ed as
pa o he ax e o m on Janua y 1, 2004.
Howe e , uel was also subjec o excise
du y un il his da e. F om 2004 un il he
end o 2022, he p o isions o he law
ega ding ax a es changed minimally.
The ax e o m in 2010 inc eased he bu -
den on bo h commodi ies by CZK 1.
In 2021, he excise du y a e o diesel
has been educed o he alue o iginally
alid in 2004–2009. Due o he inc ease
in uel p ices in 2022, he e was a em-
po a y educ ion in excise du ies a es
on mine al oils by CZK 1.50. Compa ed
o o he axes, i can be assumed a i s
sigh ha he ax bu den on uel is con-
s an and unchanging since ew e o ms
we e changing his ax a e. The de elop-
men o excise du ies ax a es on diesel
o gasoline since 2000 is documen ed in
Figu e 1.
0
2
4
6
8
10
12
14
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
CZK/l
Yea s
Diesel Pe ol
Figu e 1. Tax a e o diesel o pe ol
Sou ce: own p ocessing
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Mine al oils a e subjec o selec i e
ax and uni e sal indi ec ax, i.e., alue-
added ax. The e ha e been mo e chan-
ges in his a ea compa ed o excise du-
ies. Tax a es a ied only in he o de o
one pe cen . Mo e de ailed in o ma ion is
p o ided by Figu e 2.
The a icle aim is e alua ing he de elop-
men o he ax bu den on uel in he Czech
Republic om 2001 o he end o 2022.
A e he e only minimal changes in
he ax bu den, o is he eal amoun o
he ax bu den changing e en hough no
ax e o m has aken place? How does he
ax a e a ec uel consump ion? The ol-
lowing analysis in his a icle will answe
all hese ques ions. In he a icle, he i s
analysed yea is 2001, and he las is 2022,
ep esen ing a ime se ies o 22 yea s.
Such a long ime se ies p o ides a elia-
ble basis o pe o ming he analysis. The
examined pe iod is also limi ed by he
a ailabili y o da a on p ices, o uel con-
sump ion, which he Czech S a is ical O -
ice has ully published since 2001.
Ano he goal is o e alua e he de e-
lopmen o uel consump ion – pe ol and
diesel in he con ex o he implemen ed
ax e o ms a ec ing he uels ax bu den.
Does he consump ion o hese uels in-
c ease as he ax bu den dec eases?
The s uc u e o he a icle is as ollows.
The in oduc ion men ions he basic as-
pec s o he issue and he esea ch ques-
ions. The ollowing sec ion deals wi h an
o e iew o esea ch s udies al eady ca -
ied ou in his a ea. The main pa is he
chap e e alua ing he ax bu den and uel
consump ion de elopmen . The inal pa
is ocused on summa izing new indings
om his analysis.
Following he abo e analysis o he
cu en si ua ion, i is possible o o mu-
la e he hypo hesis ha he ax bu den on
uel does no change signi ican ly in he
Czech Republic. The eason o his hy-
po hesis is only minimal ax e o ms in
excise du ies.
2. Li e a u e
Se e al s udies ha e analysed aspec s
o uel axa ion. Fo example, he p ice
elas ici y o uels in connec ion wi h he
axa ion o hese p oduc s was examined.
Hamma e al. [1] o Damania & F e-
d iksson [2] men ions ha uel demand is
highly p ice elas ic. I ollows ha i he
goal is o educe uel consump ion, he
way o achie e his goal is o inc ease he
ax bu den. When de e mining he ax
bu den, i is necessa y o conside and dis-
inguish p ice elas ici y in he sho and
long e m [3]. This s udy also men ions he
need o conside he speci ica ions and di -
e ences o each coun y. This is con i med
by he indings o Ghoddusi e al. [4].
The abo e s udies show ha p ice elas-
ici y is essen ial in imposing any ax. This
elas ici y a ec s he consump ion o he
commodi y ha is bu dened by he ax.
Acco ding o he conclusions o Ak-
kaya & Hepsag [5], on he con a y, he
demand o uels is a he a p ice inelas-
ic, so an inc ease in he ax bu den on
pe ol o diesel does no lead o a d as ic
educ ion in consump ion. The ac ha
a ax e o m inc easing he uel ax a e
may no lead o a mo e signi ican e-
17
18
19
20
21
22
23
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
%
Yea s
Figu e 2. Tax a e o alue-added ax
Sou ce: own p ocessing
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duc ion in he consump ion o hese p o-
duc s is also e idenced by he analyses
ca ied ou in esea ch Ha ju e al. [6] o
Coglianese e al. [7].
Ha ju e al. [6] among o he hings,
emphasize ha he ac o ha de e mines
consump ion is, o example, e i o y. The
consump ion and p ice elas ici y o uel in
a big ci y di e s om he p ice elas ici y in
illages. These di e ences a ise especially
when he p ice o uel inc eases, and i can
ake up o one yea o hese di e ences o
balance ou .
Coglianese e al. [7] also men ion ha
i is necessa y o conside whe he he pos-
sible ax e o m will inc ease o dec ease
he ax bu den. I , o example, a educ ion
in he ax bu den is expec ed, consume s
will pos pone uel consump ion.
Po che & Po che [8] chose an al e -
na i e app oach – he Ma ko -swi ching
app oach – when in es iga ing he e ec
o he ax bu den on uel consump ion.
The conclusions o he analysis indica e
ha consume s eac qui e s ongly o an
inc ease in he ax bu den on uels.
Using he Ma ko -swi ching ap-
p oach, Bo oumand e al. [9] con i med
ha highe p ice elas ici y is when uel
p ices ise. And ha , whe he wi h an in-
c ease in he ax bu den o an inc ease in
oil p ice. Con e sely, uel selle s and con-
sume s eac less lexibly o a dec ease in
he ax bu den o oil p ices.
One o he easons o applying excise
du ies, in gene al con ex o ax heo ies, is
he educ ion o he consump ion o ha m-
ul p oduc s. The consump ion o uel is
cha ac e ized acco ding o Pa y e al. [10]
by ce ain ha m ulness, and hus i can be
s a ed ha he goal o a highe ax bu den
is he educ ion o consump ion.
S inson e al. [11] men ion ha i is
also possible o app oach he cons uc ion
o excise du ies in an al e na i e way. This
consis s o he exis ence o ax ad an ages
and elie s. Howe e , his app oach has
no been widely adop ed in he ield o ex-
cise du ies, which is also e idenced by he
esul s o he Da id [12].
Da id [12] also disco e ed ha he
amoun o excise du ies canno be im-
posed p ecisely in he amoun o damage
caused by he consump ion o a speci ic
commodi y bu dened wi h an excise ax.
In ha case, he ax bu den would ha e o
be ou imes g ea e .
Kam uzzaman & Mizunoya [13] in-
es iga ed he e ec o uel axa ion on
consump ion in Bangladesh. I was ound
ha by axing uels, hei consump ion de-
c eased by app oxima ely one- i h.
Simila conclusions ega ding he
e ec o uel axa ion on uel consump-
ion in China we e ound by Xiao & Ju
[14]. The e ec s o uel axa ion on con-
sump ion we e also analysed by o he
s udies, e.g., in Japan by Tanishi a [15],
which also s a es ha he ax bu den on
uels educes hei consump ion. Despi e
his ac , howe e , uel consump ion is
de eloping in an inc easing end. The
s udy does no ag ee wi h he idea o an
al e na i e app oach, e.g., in he o m o
ax elie s o highe axa ion o ca s, o
example, s a ed by [11].
S udies analysed uel axa ion om
a mo e comp ehensi e pe spec i e o
se e al coun ies, e.g., in he coun ies o
he Eu opean Union we e also done. Ac-
co ding o Kan a ci [16], he a e age ax
bu den on gasoline in he coun ies o he
Eu opean Union is a ound 66%, and on
diesel a ound 61%.
Shao e al. [17] also men ion a high ax
bu den, which, on he one hand, is bene i-
cial o limi en i onmen al ha m. On he
o he hand, such a high ax bu den can e-
duce economic g ow h.
Fukui & Mioyshi [18], analysing he
e ec o uel axa ion on consump ion in
he USA, s a es ha when he ax bu den
inc eases, consump ion o hese uels de-
c eases in he sho e m. On he con a y,
when assessing hese e ec s in he long
e m, he dec ease in consump ion is less
signi ican han in he sho ime.
Go dee & Galee a [19] in es iga-
ed uel axa ion in Russia. An inc ease in
excise du y by abou 0.4 ubbles pe li e
would be e lec ed in a dec ease in con-
sump ion by abou 1%.
As Bje naes [20] men ioned, ecologi-
cal aspec s should also be conside ed a
legisla ion o uel axes. In p ac ice, as he
s udy s a es, his would mean a educed
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ax a e o ehicles wi h lowe a e age
uel consump ion.
Acco ding o Shao e al. [21], ano he
way o inc ease he ax bu den o hese
commodi ies h ough indi ec axes could
be s imula ing he beha iou o economic
subjec s owa ds ecologically desi able
ac i i ies in he o m o subsidies.
Du ing e o ms dealing wi h uel
axa ion, i is desi able o discuss acco -
ding o esul s Ca alho & Guillen [22] no
only he issue o ax a es. Tools o chan-
ging he consump ion o commodi ies can
be, o example, he elimina ion o cases in
which he use o i ems such as pe ol o
diesel is exemp om excise du ies.
Hájek e al. [23], using mul i-panel e-
g ession analysis, ound ha emission al-
lowances a e a ool o limi he consump ion
o en i onmen ally ha m ul commodi ies.
Du ing ax e o ms changing he ax
bu den o excise du y commodi ies, he
go e nmen mus conside he commodi-
y’s ax bu den and he impac on s a e
budge e enues and adjus he ax mix
acco dingly. This is also ela ed o changes
in o he di ec o indi ec axes. Janoušk-
o á & Sobo o ičo á [24] ound ha , o
example, land axa ion in he Czech Re-
public is e y low compa ed o o he
coun ies. Municipali ies ha e he op ion
o applying coe icien s o inc ease ax
e enue. Howe e , only app oxima ely
10% o municipali ies use his op ion.
The esul s o he s udy by And e-
jo ská & Glo a [25] show ha a high
ax quo a can ha e a nega i e e ec on
economic g ow h. The e a e cases when
a highe ax bu den is jus i ied, e.g., by he
exclusi i y o a ac i eness o a speci ic
place o p oduc .
Tho oli & Mama i [26] men ion ha
when se ing up new axes o changing
exis ing ones, communica ion be ween
he go e nmen and ci izens is necessa y
so ha ci izens unde s and he meaning
and pu pose o he ax changes.
F om he o e iew o esea ch s u-
dies, i ollows hose uels, unlike e.g.,
basic oods u s, a e cha ac e ized by
a highe ax bu den. This ax bu den
ensu es s able ax e enue, on he o he
hand, i also limi s uel consump ion.
Limi ing uel consump ion is posi i e
om an ecological poin o iew, bu
i can cause a educ ion in economic
g ow h. Thus, s udies con i m ha he e
is dependence be ween uel consump ion
and he le el o axa ion.
3. Da a and Me hodology
3.1. Da a
The inpu da a o he analysis is a da-
abase o he pe iod om 2001 o 2022.
The a ailabili y o da a limi s he analysed
pe iod.
To ul il he objec i e o he a icle, he
ollowing da a a e used o analysis:
1) A e age p ice o diesel and pe ol1;
2) Diesel and pe ol consump ion in
analysed yea s2;
3) Excise du y a es o diesel and pe -
ol, and alue-added ax a es.
The a e age p ice o diesel, pe ol and
he consump ion o diesel and pe ol we e
ob ained om he abo e sou ces. Value
added ax a es om he applicable Value
Added Tax Ac , pe ol, o diesel ax a es
om he Excise Ac . The o al ax bu den
o 1 li e o diesel o pe ol was also calcu-
la ed o analysis pu poses. Fu he mo e,
he e ec i e ax a e was de e mined.
3.2. Me hodology
The a icle uses s anda d scien i ic
me hodology including me hods o de-
sc ip ion, analysis, syn hesis, and com-
pa ison. To assess he eal ax bu den on
pe ol, o o diesel, he e ec i e ax a e
indica o (1) is used,
,
VAT ED
i
TT
ETR P
+
=
(1)
whe e ETR is he e ec i e ax a e, TVAT is
alue-added ax, TED is excise du y and Pi
is he p ice o 1 li e o uel in an analysed
yea . In con as o he nominal ax a e, i
is possible o display he eal ax bu den
using he e ec i e a e indica o [27; 28].
1 A e age p ice o Pe ol and Diesel. P ague:
Czech S a is ical O ice, 2023. A ailable a : h ps://
www.czso.cz/csu/czso/ceny-pohonnych-hmo -
od- oku
2 Consump ion o Diesel and Pe ol. P ague:
CEPRO, 2023. A ailable a : h ps://www.cappo.
cz/cisla-a- ak a/spo eba-pohonnych-hmo - -c

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The ax a e on diesel and pe ol is o
uni ype, while he alue-added ax a e is
o ad- alo em ype [29; 30]. To de e mine
whe he he ax bu den on uel is cons an ,
p og essi e, o eg essi e acco ding o he
de elopmen o he p ice o a li e o uel,
can be o mula ed (2–4),
,
HL
ETR ETR<
(2)
,
HL
ETR ETR>
(3)
,
LH
ETR ETR=
(4)
whe e ETRH is he e ec i e ax a e ex-
p essing he ax bu den on uel a a hig-
he selling p ice, and ETRL is he e ec i e
ax a e a a lowe selling p ice. I equa-
ion (2) applies, he ax bu den de elops
eg essi ely. Equa ion (3), on he con a-
y, con i ms he p og essi e de elopmen
o he ax bu den. Equa ion (4) shows he
cons an de elopmen end.
Modelling he dependence o uel
consump ion on he ax bu den o excise
du y and alue-added ax will be pe -
o med using eg ession analysis [31; 32].
The equa ion exp essing he dependence
o pe ol consump ion on excise du y and
alue-added ax is de e mined by he o -
mula (5),
0 11 22
,Yb bX bX=+⋅ +⋅
(5)
whe e Y is he amoun o he pe ol con-
sump ion, X1 is he amoun o excise du y
on pe ol pe 1 li e and X2 is he amoun
o alue-added ax pe 1 li e o pe ol.
The dependence o diesel consump ion on
he amoun o excise du y on diesel and
alue-added ax can be exp essed simila -
ly. I is cap u ed by equa ion (6),
0 11 22
,Yb bX bX=+⋅ +⋅
(6)
whe e Y is he alue o diesel consump-
ion, X1 is he amoun o excise du y on
diesel pe 1 li e, and X2 is he amoun o
alue-added ax on 1 li e o diesel.
4. Resul s
4.1. Desc ip i e s a is ics
Be o e pe o ming he dependency
analysis, a sec ion con aining he basic
desc ip i e s a is ics o he analysed a-
iables in Table 1 is so ed, i.e., he p ice
o diesel, he p ice o pe ol, he con-
sump ion o diesel, he consump ion o
he pe ol, he a e o excise du y pe li e
o diesel, he a e o excise ax pe li e o
pe ol, he alue- added ax on 1 li e o
diesel, o he alue-added ax on 1 li e
o pe ol.
4.2. E alua ion o he de elopmen
o he ax bu den on uel
Fuels such as pe ol and diesel ha e
he same ax a e in he con ex o uni e -
sal indi ec ax – alue-added ax. Wha
di e s, on he o he hand, is he excise
du y a e. Fo bo h commodi ies, i is o
he uni ype, bu i s amoun is di e en .
Diesel has a lowe a e. F om he poin o
iew o alue-added ax, he s anda d ax
a e is applied o he en i e analysed pe-
iod 2001–2022. F om 2001 o 2003, i was
22%. In 2004 dec eased o 19%, om 2013
o he p esen , he a e is 21%.
Table 1
Desc ip i e s a is ics
Uni Mean Value Median Minimum Maximum
P ice o diesel CZK/Li e 30.173 30.03875 21.743 43.438
P ice o pe ol CZK/Li e 30.885 30.27 24.364 41.743
Consump ion o diesel Kilo ons 4145.227 4125.5 2561 5154
Consump ion o pe ol Kilo ons 1790.591 1783.5 1468 2103
Ra e o excise du y o diesel CZK/Li e 10.170 10.45 8.15 10.95
Ra e o excise du y o pe ol CZK/Li e 12.260 12.84 10.84 12.84
Value-added ax o diesel CZK/Li e 6.168 6.072 4.734 9.122
Value-added ax o pe ol CZK/Li e 6.318 6.170 5.089 8.766
Sou ce: own calcula ion
Jou nal o Tax Re o m. 2023;9(1):34–46
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eISSN 2414-9497
Assessing he ax bu den only based
on nominal ax a e alues is inco ec .
Be e epo ing powe is p o ided by
he e ec i e ax a e. The de elopmen o
hese a es o pe ol and diesel is shown
in Figu es 3 and 4.
The ax bu den on pe ol has
changed in he analysed pe iod. Tax e-
o ms inc easing he a e o excise du y
on pe ol ook place in 2004 and 2010.
Despi e his ac , when he nominal ax
a e inc eased, he eal ax bu den, on he
con a y, dec eased. The mos signi ican
dec ease occu ed a he end o he ana-
lysed pe iod. In 2022, on he o he hand,
he excise du y a e was educed, and
he pe ol p ice inc eased simul aneous-
ly. These ac s caused he eal ax bu -
den o all. Con e sely, he alue-added
ax bu den in pe cen age e ms emains
almos unchanged o e he analysed
pe iod.
Also, he esul s p esen ed in Fig. 4
con i m ha he ax bu den on diesel does
no change linea ly. The excise ax e o m
be ween 2003 and 2004 inc eased he a e
o excise du y on diesel, which also led
o an inc ease in he e ec i e ax a e. On
he con a y, he alue added ax a e was
educed by h ee pe cen age poin s. This
ac caused he o e all ax bu den on die-
sel o dec ease.
In 2010, he a e o excise du y on
diesel was inc eased by CZK 1. Pa adoxi-
cally, he e ec i e ax a e has dec eased.
Nominal ax a e was unchanged un il he
end o 2020. Ne e heless, acco ding o
Fig. 4 he e a e changes in he eal ax bu -
den. The eason o his is he ac ha i is
a uni - ype ax a e. Thus, he ax bu den
o 1 li e o uel does no change only in
e ms o an absolu e igu e. A ac o sig-
ni ican ly a ec ing he alue o he e ec-
i e ax a e is he p ice o his p oduc .
0
10
20
30
40
50
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
ETR in %
Yea
Pe ol Tax ETR VAT ETR
Figu e 3. ETR pe ol
Sou ce: own calcula ion
0
10
20
30
40
50
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
ETR in %
Yea
Diesel Tax ETR VAT ETR
Figu e 4. ETR diesel
Sou ce: own calcula ion
Jou nal o Tax Re o m. 2023;9(1):34–46
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I bo h e ec i e ax a es ( alue-added
ax a e and excise du y a e) we e added
oge he , he alue o he o al e ec i e ax
a e o pe ol would be close o 60%, and
o diesel a ound 55%. In he case o pe -
ol, hese a e alues ha a e also common
in o he coun ies, in he case o diesel, he
ax bu den is sligh ly lowe . On a e age,
he ax con ibu es o he p ice o uel, ac-
co ding o he esul s o Kan a ci e al. [16]
a ound 60%.
Using he co ela ion analysis in
Table 2, i will be e alua ed whe he
he e is a dependence be ween he e ec-
i e ax a e and he p ice o pe ol and
diesel. I con i med, i will subsequen -
ly be de e mined whe he his depen-
dence is di ec i.e., he ax is p og essi e
o indi ec , indica ing he eg essi e
cha ac e o he de elopmen o he ax
liabili y.
F om he da a o he co ela ion ma-
ix p esen ed in Table 2, i ollows ha
he e is an indi ec deg ee o e y high
dependence be ween he p ice o he
commodi y – pe ol and diesel and he
e ec i e ax a e. As he p ice o each
li e o uel inc eases, he eal ax bu den
hus dec eases. And his is al hough no
ax e o m adjus ing ax a es ook place.
Fo his eason, he o e all ax bu -
den on uel is de eloping eg essi ely.
Con e sely, i he e is a dec ease in uel
p ice, he pe cen age o ax on he p ice
inc eases. The eason is ha he amoun
o excise du y emains he same in abso-
lu e e ms. Thus, when he p ice inc ea-
ses, only he alue-added ax inc eases
absolu ely, he same when i dec eas-
es, only he alue-added ax dec eases
absolu ely.
Table 2
Co ela ion analysis
Diesel
p ice
Pe ol
p ice
ETR
diesel
ETR
pe ol
Diesel p ice 1
Pe ol p ice 0.986 1
ETR diesel –0.855 –0.844 1
ETR pe ol –0.887 –0.887 0.975 1
Sou ce: own calcula ion
4.3. E alua ion o he impac
o he ax bu den on consump ion
The esul s o he pa ial analysis
showed ha , al hough ax e o ms in uel
axa ion we e a e, he ax bu den was di -
e en in he analysed yea s. No only he
ax bu den changed, bu also he olume
o uel consump ion. The esea ch ques-
ion o his pa is whe he his ax bu den
a ec s he le el o uel consump ion. The
answe o his ques ion is p o ided by he
esul s o he eg ession analysis in Ta-
ble 3. The dependence o pe ol o diesel
consump ion on he ax bu den o excise
du y and alue-added ax is analysed.
Table 3
Reg ession analysis
Model 1 –
Diesel
Model 2 –
Pe ol
Coe . Sig. Coe . Sig.
X1 – Value-
added ax –281.8 0.018 –105.6 0.007
X2 – Excise du y –417.8 0.003 –145.09 0.005
Cons an 1842.01 0.122 4236.9 0.001
Obse a ion 22 22
R20.790 0.832
F- es 15.8 0.001 21.3 0.001
Du bin-Wa son
es 1.880 1.918
Sou ce: own calcula ion
In he case o model 1 exp essing he
dependence o diesel consump ion on he
ax bu den, he equa ion has he o m (7),
12
281.8 417.8 1842.01.y xx=− − +
(7)
In he equa ion, bo h a iables a e
s a is ically signi ican . The R2 coe icien
exp essing he quali y o he eg ession
model indica es ha he model desc i-
bing he dependence o diesel consump-
ion on he ax bu den is o su icien
quali y. The alue o he F- es and he
esul o he Du bin-Wa son es a e
also s a is ically in acco dance wi h he
equi emen s o eg ession modelling.
Mo e abou he F- es e.g. [33], abou he
Du bin-Wa son es e.g. [34]. In acco -
dance wi h he ecommenda ion o
O’Go man o Pinelis [35; 36], a signi i-
cance le el o 5% is chosen.
Jou nal o Tax Re o m. 2023;9(1):34–46
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I ollows om equa ion (7) ha he
ax bu den on uels educes hei con-
sump ion. This can be s a ed based on
he nega i e alues o he coe icien s Xn
in he equa ion. Rega ding he s eng h
o he e ec on consump ion, his alue is
highe o he excise du y. This conclusion
is logical since excise du y also had a high-
e e ec i e ax a e han alue-added ax.
The s a ed esul s ag ee wi h he esul s o
s udies [14; 21; 37].
The model o he dependence o pe -
ol consump ion on he ax bu den is cap-
u ed by equa ion (8),
12
105.6 145.09 4236.9.yxx=− − +
(8)
The conclusions o he analysis e-
ga ding he e ec o axa ion on pe ol
consump ion a e iden ical o he esea ch
ega ding diesel. Value-added ax and ex-
cise du y educe his consump ion. Again,
a highe nega i e e ec is demons a ed
o excise du y, as coe icien X2 inc eases
mo e han coe icien X1.
On he con a y, wha is di e en
be ween equa ions (7) and (8) a e he a-
lues o hese coe icien s in he eg ession
equa ions. Taxa ion o diesel has a mo e
signi ican e ec on consump ion han
pe ol. This is ela ed o he di e en
p ice elas ici y o demand o pe ol and
diesel [38].
The conclusions hus ag ee, o
example, wi h he s udy by Tang & Sjo-
quis [39] ha he e ec s o he same ax
on di e en uels may no be he same,
e en i he p inciple o how he ax
wo ks is simila . One o he easons why
his ax is pa o he ax sys em is o limi
he consump ion o pe ol o diesel [40],
which, as he esul s o his analysis con-
i m, is ul illed in he case o he Czech
Republic.
5. Discussion
Excise du y and alue-added ax make
up mo e han hal o he inal sales p ice.
In he con ex o compa ison wi h o he
coun ies, i was ound ha he Czech Re-
public does no show signi ican ly highe
o lowe alues in his ega d. The abo e
can be compa ed, o example, wi h he e-
sul s o he s udy Kan a ci [16]. Especially
ax bu den o pe ol is a a simila le el o
o he OECD coun ies.
A s udy in es iga ing he uel ax
bu den in he con ex o consump ion in
he Czech Republic has no ye been con-
duc ed. Howe e , he esul s ound can
be compa ed wi h hose o o he s udies.
The eg ession analysis esul s con i med
ha excise du y, pa icula ly, impac s uel
consump ion and ha he ax bu den is
a ac o in educing his consump ion.
These esul s ag ee wi h s udies [1; 10].
On he con a y, hese conclusions de-
ia e om he indings o s udies [5–7].
I is p ecisely he high ax quo a o pe ol
and diesel ha aims o limi he consump-
ion o hese uels. I mus be emphasized
ha he educ ion o his consump ion is
no only due o excise du ies bu also o
alue-added ax. Al hough, as he analysis
esul s show, he alue-added ax’s e ec
on educing consump ion is smalle . In
he con ex o he uel ype, he ax bu den
has a highe impac on diesel consump-
ion han pe ol consump ion. This is alid
al hough ax a e o diesel is lowe han
ax a e o pe ol.
I is hus also possible o iden i y
wi h he conclusions o s udies [13–15].
I is also necessa y o conside ha diesel
and gasoline do no ha e he same de-
g ee o p ice elas ici y o demand, which
ag ees wi h he s udy’s conclusions o
Akkaya & Hepsag [5]. Based on he da a
on he de elopmen o uel consump ion,
i is in acco dance wi h he conclusions
Bo oumand e al. [9] abou he di e en
deg ees o p ice elas ici y when uel
p ices ise and all.
The ela i ely high ax bu den on uel
can be iewed om wo poin s o iew.
One o hem is he ac ha he high ax
bu den limi s he consump ion o hese
p oduc s. This is a posi i e om an eco-
logical poin o iew. Howe e , he con-
clusions o s udies [20-22] demanding
conside a ion o en i onmen ally iend-
ly beha iou ha e no ye been imple-
men ed in o he ax legisla ion egula ing
his a ea o axa ion.
Cu en ly, he e a e no plans o im-
plemen discoun s o ax bonuses in o
he legisla ion go e ning excise du ies.