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Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries

Author

Listed:
  • Ma?cu Simona

    (Doctoral School of the Bucharest University of Economic Studies)

  • Burlacu Valentin

    (Doctoral School of the Bucharest University of Economic Studies)

  • Cojocaru Diana

    (Doctoral School of the Bucharest University of Economic Studies)

Abstract
The field of excise duty taxes focuses on the use of these economic instruments designed by the European law in the context of protecting the environment and public health and to establish a prudent and rational utilisation of natural resources. Focusing mainly on deriving and explaining economic impacts of the minimum energy taxes rates corresponding to the EU Directive (2003/96/EC) in CEE countries, this article outlines the degree of harmonisation of excise duty on energy products among these countries. Through this paper, I intended to see whether, for Central and Eastern European countries, there is any significant correlation between energy tax revenues and excise duty levels on energy products and electricity. Therefore, I have drawn two tables [1] including excise duty on motor fuels and heating fuels, such as petrol and gasoline, natural gas, coal and coke levied in Bulgaria, Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovenia, Slovakia.

Suggested Citation

  • Ma?cu Simona & Burlacu Valentin & Cojocaru Diana, 2013. "Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 330-335, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:330-335
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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf
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    References listed on IDEAS

    as
    1. Anonymous, 1949. "Council of Europe," International Organization, Cambridge University Press, vol. 3(4), pages 729-732, November.
    2. Anonymous, 1949. "Council of Europe," International Organization, Cambridge University Press, vol. 3(3), pages 551-552, August.
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    More about this item

    Keywords

    excise duty rates; Directive 2003/96/EC; energy taxation; energy tax revenues; green taxes”;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • P52 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems - - - Comparative Studies of Particular Economies
    • Q40 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - General
    • Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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