Tax policy in the field of retail sales of fuels on the example of Poland and Germany during the period of increased inflation in 2022–2023
Abstract
Faced with a global increase in the price of energy carriers in 2021–2022, European Union Member States have begun implementing a series of unilateral fiscal measures to support households and businesses. The article analyzes and compares the tax instruments used in Poland and Germany for fuel trading in 2022–2023. The aim is to assess whether both countries have used taxes as tools to mitigate the effects of the global price rise and how it was done and to confirm the thesis that the Polish legislature has reacted more strongly to the problem of rising prices. The analysis covers existing tax regulations, including excise tax, value-added tax and, to a lesser extent, other tributes, such as road tax, environmental fee, EBV contribution and CO2 tax. The focus was on the two most popular types of fuel: unleaded motor gasoline and diesel fuel. The scale of fiscal intervention in Poland and Germany, its impact on fuel prices and the consequences for the state budget are compared. The article emphasizes that both countries have taken measures to protect their societies from the effects of rising fuel prices, but they differ in scale and character. Poland opted for a more interventionist fiscal policy, reducing tax rates for a longer period, which had a greater impact on fuel prices for consumers but also led to an increase in the budget deficit. Germany has shown more restraint in fiscal intervention, limiting itself to short-term excise tax reductions. The differences in the two countries’ approaches can be explained by various factors, such as the state of public finances, the level of inflation, the structure of the economy and political preferences. The legal-comparative analysis shows that Poland has made greater use of tax instruments to mitigate the effects of the crisis, even at the expense of violating EU directives, which can be seen as a pro-consumer and pro-social measure. However, the long-term fiscal consequences of such policies should also be considered. The article can make a valuable contribution to the discussion of the role of fiscal policy in mitigating the effects of economic crises.
Keywords:
EU law, tax policy, fuel prices, excise duty, VAT.References
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