Analýza vlivu změn sazeb spotřebních daní z pohonných hmot v České republice na veřejné rozpočty

Abstract

The diploma thesis deals with the analysis of the impact of changes in mineral oil tax rates on public budgets in the Czech Republic. The work is divided into 5 chapters: introduction, 2 theoretical parts, practical part, and conclusion. The thesis characterizes indirect taxes, describes the process of European Union harmonization and its impact on the Czech Republic, presents directives regulating excise duties, describes companies ensuring the sale of motor fuels, outlines the advantages of the "EMCS" system, briefly characterizes excise duties in neighboring countries, conducts an analysis of tax revenues of the state budget according to the share of individual taxes, and describes statistical methods of regression analysis and residual analysis used in the practical part. The practical part describes the input data for the analysis, conducts elementary analysis based on historical changes in tax rates and their justifications. Furthermore, it presents conclusions drawn from multiple regression analysis and residual analysis, evaluates the impact of mineral oil tax rates on the collection of these taxes.