Acta academica karviniensia 2013, 13(4):163-169 | DOI: 10.25142/aak.2013.074

Vrácení spotřební daně na zelenou naftu jakožto daňové podpory zemědělské produkce v České republice

Pavel Semerád

Mendelova univerzita v Brně, Provozně ekonomická fakulta, Zemědělská 1/1665, 613 00 Brno, Email:pavel.semerad@mendelu.cz

This paper deals with the repayment of the excise duty on Green Diesel, which is one type of support for Czech farmers. The aim is to identify the current problems of farmers by using analysis of this support. On the basis of a model example, by comparing the farmer and the transporter, the point of view of equity of taxation is assessed. The tax burden on the transporter is greater than the tax burden on the farmer, which is against the rule of horizontal equity among tax payers. For this reason some associations propose that the government of the Czech Republic should either reduce the excise duty rate on Diesel or support other businesses too, e.g. Professional Diesel for transporters. This paper also focuses on the risk of tax evasion related to this measure. Theoretically, some ways by which tax evasion could be perpetrated are implied for farmers and predicted for transporters. In the course of the research some weaknesses which could be illegally exploited by fuel sellers for their own enrichment were identified. Another problem lies in claiming the repayment of the excise duty on Green Diesel because some wholesale fuel sellers assign different Combined Nomenclature codes to Diesel. It causes trouble to farmers when dealing with the tax authorities and it complicates smooth execution of checking. Provided Green Diesel is abolished, it is proposed to substitute it with a tax refund or an increase in the flat rate percentage of costs in the Income Tax Act.

Klíčová slova: agriculture, equity of taxation, excise duty on Green Diesel, mineral oils, tax evasion

JEL classification: H20, H21, H26

Vloženo: 26. červenec 2012; Přijato: 11. září 2013; Zveřejněno: 30. prosinec 2013  Zobrazit citaci