Original title: Daně z benzínu a přeshraniční nákupy
Translated title: Automotive fuel taxes and cross-border shopping
Authors: Kubovič, Jozef ; Janský, Petr (advisor) ; Mikolášek, Jakub (referee)
Document type: Bachelor's theses
Year: 2013
Language: eng
Abstract: [eng] [cze]
This thesis investigates the presence of the cross-border shopping for automotive fuel between the Czech Republic and neighbouring countries over the time period from January 2005 to December 2012. Tax rates on fuels were described as one of the main source of price difference between countries that induces cross-border shopping. Using monthly data for diesel and petrol we used error correction model and estimated both long-term and short-term relationships between consumption of fuel in the Czech Republic and prices in Czech Republic and neighbouring countries. We found the evidence of a negative relationship between prices of petrol in the Czech Republic and its consumption as well as a positive relationship between relative price of petrol in Germany upon the consumption of petrol in the Czech Republic, which indicates presence of the cross-border shopping from Germany to Czech Republic. Táto práca je zameraná na ukázanie existencie cezhraničného nakupovania pohonných hmôt medzi Českou Republikou a susediacimi štátmi v období od Januára 2005 do Decembra 2012. Ako jednu z hlavných príčin cezhraničného nakupovania sme uviedli rozdiely v zdanení pohonných hmôt v rozličných štátoch, ktoré následne spôsobujú rozdiely v cenách pohonných hmôt. S použitím mesačných dát na naftu a benzín sme skonštruovali model korekcie chyby a odhadli dlhodobé aj krátkodobé vzťahy medzi spotrebou pohonných hmôt a jednotlivými cenami za pohonné hmoty v Česku a susediacich štátoch. Zistili sme negatívny dopad zvýšenia cien benzínu v Česku na jeho spotrebu a pozitívny dopad zvýšenia relatívnej ceny benzínu v Nemecku na spotrebu benzínu v Česku, čo dokazuje existenciu cezhraničného nakupovania medzi Nemeckom a Českou Republikou.
Keywords: Automotive fuels; Cross-border shopping; fuel prices; fuel taxes; government revenue; ceny pohonných hmôt; cezhraničné nakupovanie; dane na pohonné hmoty; pohonné hmoty; vládne príjmy

Institution: Charles University Faculties (theses) (web)
Document availability information: Available in the Charles University Digital Repository.
Original record: http://hdl.handle.net/20.500.11956/53087

Permalink: http://www.nusl.cz/ntk/nusl-495469


The record appears in these collections:
Universities and colleges > Public universities > Charles University > Charles University Faculties (theses)
Academic theses (ETDs) > Bachelor's theses