Research on the relationship between transport performance in road freight transport and revenues from excise duty on diesel fuel in selected European countries
Year: 2019
Type: article
Abstract: Countries of Europe have different levels of mineral oil taxes. These rates of tax are also reflected in the prices of fuel. In the case of freight transport the demand for pumping diesel fuel and the choice of the state of drawdown itself can be affected. Consequently it is possible to examine how the choice of excise duty on mineral oils affects the transport performance in road freight transport. The article deals with the analysis of relations in selected European countries between transport performance and the choice of excise duties on diesel fuel. To examine these dependencies, the methods of regression and correlation of relationships were used. The outputs of the article are useful when deciding to set the amount of excise duty on diesel fuel. Also the possibility of introducing a refund of part of these taxes only for road carriers and bus operators.
Source: Transportation research procedia
Institutions: University of Žilina, Warsaw University of Technology
Language: English
Subfield: Transportation
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2965375443