Publications
Peculiar sectoral taxesPublished: 1 of December, 2013

Our article is to demonstrate the features of sectoral taxes levied on energy industry players, with a short outlook to the European situation. We assess the Robin Hood tax, which was greatly amended early this year, the already repealed sector-specific surtax, the utility lines and pipes tax introduced in January 2013 and explain the latest amendment of the local business tax. The relevance of the topic is that according to our estimates, sectoral taxes levied on the energy industry to the budget amount to 29% of the 2013 planned business tax income. This indicates that share of direct tax incomes from the sector will not decrease considerable despite the repealing of sectoral taxes.