Advanced Search
MyIDEAS: Login to save this article or follow this journal

The impact of taxation of electricity, natural gas and solid fuels on sectors of nace in the Czech Republic

Contents:

Author Info

  • Jarmila Zimmermannová
Registered author(s):

    Abstract

    The Czech Republic has introduced new energy taxation in connection with implementation of the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. New energy taxes are imposed on electricity, solid fuels and natural gas, with term of initiation on 1st January 2008. This paper discusses impact of new energy taxation on sectors NACE in the Czech Republic, particularly on prices of production. I have created the simple short-term price model for the Czech Republic, which is based on input-output methodology by Leontief. The paper is divided into six parts. The first part is introduction, where are formulated both the main target of the paper and two hypotheses for testing. The theoretical problems, which are connected with the impact of taxation and tax incidence, are discussed in the second part. The third part describes possibilities of analysing and modelling in the area of changes of tax system and tax rates. In the fourth part I describe the methodology and then I am creating the short-term price model for the Czech Republic. The next part consists of the main results, emerged from the price model and the two hypothesis testing, with focus on energy intensive sectors of NACE. The last part, conclusion, summarizes the main results and formulates the possibilities of additional research in energy taxation area.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.vse.cz/polek/download.php?jnl=polek&pdf=682.pdf
    Download Restriction: free of charge, full text delayed 1 year

    File URL: http://www.vse.cz/polek/abstrakt.php?IDcl=682
    Download Restriction: free of charge, full text delayed 1 year

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by University of Economics, Prague in its journal Politická ekonomie.

    Volume (Year): 2009 (2009)
    Issue (Month): 2 ()
    Pages: 213-231

    as in new window
    Handle: RePEc:prg:jnlpol:v:2009:y:2009:i:2:id:682:p:213-231

    Contact details of provider:
    Postal: nam. W. Churchilla 4, 130 67 Praha 3
    Phone: (02) 24 09 51 11
    Fax: (02) 24 22 06 57
    Web page: http://www.vse.cz/
    More information through EDIRC

    Order Information:
    Postal: Redakce Politické ekonomie, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha 3
    Email:
    Web: http://www.vse.cz/polek/

    Related research

    Keywords: Czech Republic; NACE; Prices of Production; Energy Intensive Sectors; Input?Output Model;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:prg:jnlpol:v:2009:y:2009:i:2:id:682:p:213-231. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vaclav Subrta).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.