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AUC IURIDICA, Vol 71 No 1 (2025), 127–142
Financial and Legal Implications of the Development of Electromobility for the National State Budget
Marie Karfíková, Tomáš Šipoš
DOI: https://doi.org/10.14712/23366478.2025.7
published online: 03. 03. 2025
abstract
This article focuses on the analysis of the impacts of the development of electromobility on national state budget revenues. In the first part, it provides a brief overview of alternative fuels and the current stage of electromobility development. The next part elaborates the legal framework of electricity taxation from the perspective of European legislation and national legislation of the Slovak Republic. In order to provide a comprehensive view of the impact of the development of electromobility on the state budget, part of this thesis is also devoted to a comparison of the Slovak national legislation and the Czech national legislation on the taxation of electricity consumption. The final part will assess the identified financial and legal impacts of the development of electromobility on public finances and makes a proposal of de lege ferenda.
keywords: financial law; state budget; tax; electricity duty; elektromobility
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