Mootorikütuste aktsiisimäärad ja hinnad Euroopa Liidu riikides 2018-2025
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Kuupäev
2026
Kättesaadavus
04.09.2026
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Mootorikütuste hinnad on olulised nii tarbijate, ettevõtete kui ka riigi maksupoliitika seisukohalt, sest bensiin ja diislikütus mõjutavad otseselt transpordikulusid ning kaudselt kaupade ja teenuste hindu. Probleem seisneb selles, et kütusehindade muutumist ei saa selgitada ainult aktsiisimääraga, kuna lõpphinda mõjutavad ka toornafta hind, nõudlus ja pakkumine, turutingimused, valuutakursid ning muud hinnakomponendid.
Töö eesmärk oli analüüsida mootorikütuste aktsiisimäärade ja kütusehindade dünaamikat valitud Euroopa Liidu riikides aastatel 2018-2025.
Töös kasutati Euroopa Komisjoni Weekly Oil Bulletin andmeid bensiini Euro-super 95 ja diislikütuse jaehindade kohta koos maksudega. Aktsiisimäärade ja aktsiisi osakaalu arvutamisel kasutati Tax Foundationi andmeid ning 2018. ja 2025. aasta aktsiisimäärade täpsustamiseks Euroopa Komisjoni Weekly Oil Bulletin andmeid. Valitud 12 Euroopa Liidu riiki jagati madala, keskmise ja kõrge aktsiisimääraga rühmadesse. Andmete töötlemisel kasutati kirjeldavat statistikat ja Microsoft Excelit.
Töö tulemusena selgus, et bensiini ja diislikütuse hinnad liikusid aastatel 2018-2025 kõigis riigirühmades üldjoontes sarnase mustri järgi. Perioodi alguses olid hinnad suhteliselt stabiilsed, 2020. aastal toimus hinnalangus, 2021.-2022. aastal järsk hinnatõus ning pärast 2022. aastat osaline stabiliseerumine. Kõrge aktsiisimääraga riikide rühmas oli kütuse hinnatase üldiselt kõrgem kui madala aktsiisimääraga riikide rühmas.
Aktsiisi osakaalu analüüs näitas, et aastatel 2018-2025 oli nii bensiini kui ka diislikütuse puhul aktsiisi osakaal üldiselt suurim kõrge aktsiisimääraga riikide rühmas ja väikseim madala aktsiisimääraga riikide rühmas. Kõige kõrgem oli aktsiisi osakaal 2020. aastal, kui kütuse hinnatase oli madalam. Kõige madalam oli aktsiisi osakaal 2022. aastal, mil bensiini ja diislikütuse lõpphinnad tõusid järsult. Aastatel 2023-2025 suurenes aktsiisi osakaal uuesti, kuid ei jõudnud 2020. aasta tasemele. Tulemused näitavad, et aktsiis moodustab olulise osa mootorikütuste lõpphinnast, kuid selle suhteline osakaal muutub koos kütuse lõpphinna tasemega.
Edaspidi oleks võimalik teemat laiendada, kaasates analüüsi rohkem Euroopa Liidu liikmesriike ja pikema ajaperioodi. Samuti saaks täpsemalt võrrelda aktsiisi osakaalu tesite kütusehinna komponenetidega, näiteks käibemaksu, jäemüüjate marginaalide ja toornafta hinna muutusega.
Motor fuel prices are important for consumers, businesses and national tax policy, because petrol and diesel directly affect transport costs and indirectly influence the prices of goods and services. The problem is that changes in fuel prices cannot be explained only by excise duty, since the final price is also influenced by crude oil prices, demand and supply, market conditions, exchange rates and other price components. The aim of the thesis was to analyse the dynamics of motor fuel excise rates and fuel prices in selected European Union countries from 2018 to 2025. The thesis used European Commission Weekly Oil Bulletin data on the tax-inclusive retail prices of Euro-super 95 petrol and diesel fuel. Tax Foundation data were used to calculate excise rates and the share of excise duty, while European Commission Weekly Oil Bulletin data were used to specify excise rates for 2018 and 2025. The selected 12 European Union countries were divided into low, medium and high excise-rate groups. Descriptive statistics and Microsoft Excel were used to process the data. The results showed that petrol and diesel prices followed a generally similar pattern in all country groups from 2018 to 2025. At the beginning of the period, prices were relatively stable; in 2020, prices decreased; in 2021-2022, prices increased sharply; and after 2022, partial stabilisation occurred. The fuel price level was generally higher in the high excise-rate country group than in the low excise-rate country group. The analysis of the excise duty share showed that from 2018 to 2025, the share of excise duty in both petrol and diesel prices was generally the highest in the high excise-rate country group and the lowest in the low excise-rate country group. The excise duty share was the highest in 2020, when the fuel price level was lower. The lowest excise duty share was recorded in 2022, when the final prices of petrol and diesel rose sharply. In 2023-2025, the excise duty share increased again but did not reach the 2020 level. The results show that excise duty forms an important part of the final price of motor fuels, but its relative share changes together with the level of the final fuel price. In the future, the topic could be expanded by including more European Union member states and a longer time period in the analysis. The share of excise duty could also be compared in more detail with other fuel price components, such as value added tax, retailers’ margins and changes in crude oil prices.
Motor fuel prices are important for consumers, businesses and national tax policy, because petrol and diesel directly affect transport costs and indirectly influence the prices of goods and services. The problem is that changes in fuel prices cannot be explained only by excise duty, since the final price is also influenced by crude oil prices, demand and supply, market conditions, exchange rates and other price components. The aim of the thesis was to analyse the dynamics of motor fuel excise rates and fuel prices in selected European Union countries from 2018 to 2025. The thesis used European Commission Weekly Oil Bulletin data on the tax-inclusive retail prices of Euro-super 95 petrol and diesel fuel. Tax Foundation data were used to calculate excise rates and the share of excise duty, while European Commission Weekly Oil Bulletin data were used to specify excise rates for 2018 and 2025. The selected 12 European Union countries were divided into low, medium and high excise-rate groups. Descriptive statistics and Microsoft Excel were used to process the data. The results showed that petrol and diesel prices followed a generally similar pattern in all country groups from 2018 to 2025. At the beginning of the period, prices were relatively stable; in 2020, prices decreased; in 2021-2022, prices increased sharply; and after 2022, partial stabilisation occurred. The fuel price level was generally higher in the high excise-rate country group than in the low excise-rate country group. The analysis of the excise duty share showed that from 2018 to 2025, the share of excise duty in both petrol and diesel prices was generally the highest in the high excise-rate country group and the lowest in the low excise-rate country group. The excise duty share was the highest in 2020, when the fuel price level was lower. The lowest excise duty share was recorded in 2022, when the final prices of petrol and diesel rose sharply. In 2023-2025, the excise duty share increased again but did not reach the 2020 level. The results show that excise duty forms an important part of the final price of motor fuels, but its relative share changes together with the level of the final fuel price. In the future, the topic could be expanded by including more European Union member states and a longer time period in the analysis. The share of excise duty could also be compared in more detail with other fuel price components, such as value added tax, retailers’ margins and changes in crude oil prices.
Kirjeldus
Bakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekaval
Märksõnad
bakalaureusetööd, mootorikütusehind, bensiin, diislikütus, Euroopa Liit