Fuel tax

The mineral oil ( in Germany: energy tax ) is a tax that is levied on the consumption of mineral oils.

National regulations

• The Energy Tax Act in Germany
• The fuel tax in Austria
• The fuel tax in Switzerland

EU regulation

The EU provides its member countries since January 1, 2004 the minimum fuel tax before.

General

The fuel tax burden among other motorized traffic, the railroad (unless electrically operated ), General Aviation and truck traffic; not, however, air transport: Kerosene ( often referred to as " jet fuel " ) is not yet in most countries of the world free of tax. Proposals or attempts a supranational fuel tax - for example, in favor of the United Nations - to introduce, have failed so far.

The users of the road network by means of mineral oil to the cost of construction and maintenance of the road network to pay ( " polluter pays principle "); In addition to external costs arising from road transport are internalized. A study by the Federal Environment Agency ( UBA) in 2007 identified the external cost of about 3 cents per kilometer. This includes costs that are difficult to quantify or apply only in specific cases. For example, noise costs were calculated; this can only occur when the noise of a car actually reached third parties (noise immission, noise).

However, it is a difficult and complex undertaking, all benefits of road transport ( there are also external benefits ) and all costs of road transport to be determined. Individual motorized transport is also an economic factor which creates jobs and preserves and taxes (eg payroll and income tax, VAT) is charged.

The Federal Statistical Office prepared an environmental -economic accounts. This complements the conventional national accounts by a factor of "nature."