Wyniki wyszukiwania - Biblioteka Nauki

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MODEL SPRAVEDLIVÉ A EFEKTIVNÍ ENVIRONMENTÁLNÍ SILNIČNÍ DANĚ Z OSOBNÍCH VOZIDEL

100%

David P.

Ekonomický časopis (Journal of Economics)

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2015

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tom 63

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nr 5

524 – 541

EN

Systems of taxation of passenger motor vehicles in the EU countries should be based on the principle of general environmental tax. We have established that this is feasible through introduction of CO2 emission values in grams per kilometre driven into the annual tax base of each operated car. Theoretical values of emissions in old vehicles may be calculated through the identification of dependence of emission levels on the engine capacity and year of the first registration of newer cars. We also determine calculation formulas of the environmental road tax rate in monetary units per emission unit. The tax liability for each passenger vehicle and revenue from environmental road tax may then be identified and compared with the quantified level of externalities caused by emissions generated by car traffic.

2

INCIDENCE ZVYŠENÉHO ZATÍŽENÍ CIGARET DANĚMI V ČESKÉ REPUBLICE A NA SLOVENSKU

100%

David P.

Ekonomický časopis (Journal of Economics)

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2010

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tom 58

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nr 6

635-650

EN

The paper determines absolute and relative values of tax burden dissociation imposed on cigarettes in the Czech Republic and Slovakia based on analysis of average weighted prices of cigarettes in the years 2004 - 2009. Essential is comparing of calculated prices and tax burden imposed on cigarettes in given price level before and after tax burden change. The identification of determinants which affect tax shift measure and factors which affect calculated outcomes is important. The methods of measuring tax incidence including its outcomes in this paper are also described. This makes possible to set the common results about shifts of increased tax burden imposed on cigarettes in specific conditions in the Czech Republic and Slovakia including their comparison with theoretical and practical observations in given area.

3

DOPADY ZVÝŠENÉHO BŘEMENE DANĚ Z PŘIDANÉ HODNOTY UVALENÉ NA ZEMĚDĚLSKÉ PRODUKTY A POTRAVINY V ČESKÉ REPUBLICE A NA SLOVENSKU

100%

David P.

Ekonomický časopis (Journal of Economics)

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2012

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tom 60

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nr 5

509 – 527

EN

The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in reduced rates of value added tax in the Czech Republic in the late 2007 and 2008 and Slovakia since May 2004. At the same time it identifies the size of portion of increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of value added tax in the Czech Republic and Slovakia. Possible future changes in this field are considered on the basis of determining the values of the distribution of increased tax burden. It also includes determination of indicator of change in the selling prices of agricultural products and food in the increase in the reduced rate of value added tax in the Czech Republic and Slovakia.

4

RELATIONSHIP BETWEEN ROAD TAX RATE REDUCTION DEPENDING ON VEHICLE AGE AND EMISSION PARAMETERS OF TAXED VEHICLE CATEGORIES IN THE CZECH REPUBLIC

100%

David P.

Ekonomický časopis (Journal of Economics)

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2021

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tom 69

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nr 8

775 – 795

EN

Due to the processing of unique data concerning the vehicle fleet of the Czech Republic and the national emission inventory, this paper examines the relevance of the benefits available for newer vehicles by means of the Czech road tax against the principle of internalization of road transport externalities. A serious finding is that the highest tax benefits are available for vehicles that generate the largest amount of CO2 and NOX emissions. The findings should serve as a support for the adjustment of road tax reductions in the Czech Republic. Based on the similarities between the Czech and Slovak fleets and relevant legislation, the preferential treatment of taxation of newer vehicles applied in Slovakia can be assessed through a similar method. On a general level, the examination proved that the input data are suitable for the application of a fiscal instrument that accounts for emissions in road transport.

5

DO THE V4 COUNTRIES FOLLOW THE EUROPEAN DEFICIT? EVIDENCE OF TOBACCO TAXES

100%

David P.

Ekonomický časopis (Journal of Economics)

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2018

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tom 66

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nr 3

250 – 267

EN

The average tax rate imposed on tobacco products in the European Union is insufficient if compared with the social costs of smoking, as has been proven by previous research. Does it also uniformly apply to the V4 countries, which are different from the rest of the EU in certain aspects? The conducted research has shown that the social deficit caused by smoking both in the V4 countries and in the EU on average was always in positive numbers during the years 2008 to 2015. This means that the tax imposed on tobacco products fails to cover the social costs of tobacco consumption. The social deficit per unit of manufactured tobacco in the V4 countries is lower than the average value of this indicator within the EU. The social deficit increased in the V4 countries apart from the Czech Republic during the examined period. Although the absolute social deficit as well as the social deficit per capita developed differently in the respective V4 countries, they also reached positive values. This may be legitimately deemed a failure of the state in the application of a remedial tax.

6

REAL EFFECT OF THE CZECH TAX POLICY FOR COMBATING THE TOBACCO EPIDEMIC

51%

David P. , Litzman M. , Rozmahel P.

Ekonomický časopis (Journal of Economics)

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2022

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tom 70

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nr 7-8

589 – 602

EN

Similar to other developed countries, the Czech Republic implements socioeconomic policies aimed at minimizing smoking. The objective of this research is to provide evidence of the real impact of increasing cigarette taxes on cigarette consumption and its structure in the Czech Republic. The unique database consisting of manufacturers’ subscribed cigarette stamps and all posted brand prices were collected by the authors over the past two decades and was utilized in the analysis. The analysis shows that a continuous rise in cigarette market prices does not motivate consumers to prefer low price brands or to reduce cigarette consumption. The research provides evidence that smokers did not minimize smoking but even spent more money on cigarettes, preferring more expensive brands or staying loyal to a favoured one. This implies necessary changes in the market basket of the smokers’ households.