Transport And Communications

Transport And Communications 2021, 9(2):11-16 | DOI: 10.26552/tac.C.2021.2.3

Identification of Refund of Excise Duty on Motor Oils for International Road Freight Transport

Miloš Poliak¹, Iwona Ewa Tomaszewska¹, Marek Jaskiewicz², Natalia A. Zhuravleva^3,, Natalia Lakhmetkina⁴, Ekaterina Salamakhina¹

¹ University Of Zilina, Univerzitná 1, 010 26, Žilina, Slovakia

² Kielce University of Technology, Al. Tysiaclecia Panstwa Polskiego7, 25-314 Kielce, Poland

³ State Transport University St. Petersburg Polytechnic University, Polytechnicheskaya 29, Russia

⁴ Russian University of Transport, Moscow, Russia

In this article, the authors focus on the issue of refunding excise duty on motor oils within Europe. Some states have a refund in their legislation, most European countries do not, and this creates pressure from carriers to make decisions, where and how much it pays to refuel in your vehicles for international transportation. For this article, research was conducted in the field of research, analysis and comparison of conditions for creating a competitive environment within the countries of Europe. The article also wants to point out that the reimbursement is not subject to national transport, respectively. international transport and drawing by foreign carriers in countries where reimbursement is introduced are supported.

Keywords: Refundation, Excise duty, Freight transport, Price

JEL classification: H29, L91, R40

Published: November 30, 2021  Show citation