TAX COLLISION: THE EFFECT OF VAT AND EXCISE DUTIES ON THE RETAIL PRICE OF UNLEADED GASOLINE

• Authors: Dobranshi Marian , Nerudová Danuše
• Languages of publication: EN

Abstracts

EN

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.

Keywords

EN

TAX COLLISION; EXCISE DUTIES; VAT; EUROPEAN UNION; UNLEADED GASOLINE

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2018
• Volume: 66
• Issue: 7
• Pages: 643 – 664

Contributors

author

Dobranshi Marian

• Mendel University of Brno, Faculty of Business and Economics, Department of Accounting and Taxation, Zemědelská 1, 61300 Brno, Czech Republic

author

Nerudová Danuše