Konstrukce environmentální silniční daně v České republice
Loading...
Files
Date
2013-09
Authors
ORCID
Advisor
Referee
Mark
Journal Title
Journal ISSN
Volume Title
Publisher
Vysoké učení technické v Brně, Fakulta podnikatelská
Abstract
Purpose of the article: This paper examines possibilities of introduction of environmental tax in the Czech
Republic with a focus on road passenger vehicles. It offers theoretical solutions of the issue and evaluates them
in terms of their applicability in practice. Article formulates concrete form of environmental tax imposed on
road passenger vehicles including quantification of the tax liability of each vehicle.
Methodology/methods: Methodological basis are original specific methods based on identified characteristics
of the system of environmental taxation of road passenger vehicles. Selection of appropriate features of
environmental road tax, the feasibility of alternatives and evaluation of vehicle taxation system is performed
using standard general methods of scientific work.
Scientific aim: The aim of this paper is on the theoretical basis and practical applicability of the instruments
to formulate environmental road tax in the Czech Republic which in turn allows for practical application,
including the calculation of the actual amount of annual tax liability of each vehicle registered in the Czech
Republic.
Findings: The amount of tax should depend on the age of the vehicle, fuel type, engine capacity or emissions
according to the technical documentation and evaluation of emission unit. Identified amount of collection of
environmental road tax is CZK 1.91 billion. Price of the emission was identified at 2.47 CZK per gram of
carbon dioxide. Amount of the general annual tax ranges between 500 CZK and 2500 CZK.
Conclusions: Optimal viable alternative includes the tax base in the form of emission level of the vehicle
according to its technical documentation, in the case of older vehicles should be the value calculated. Proposal
of methodology for determining the tax rate is based on the existing legislative framework for the pricing of
emission allowances. Level of rates should primarily dependent on the need to cover environmental damage
caused by the use of road motor vehicles in the Czech Republic.
Description
Citation
Trendy ekonomiky a managementu. 2013, VII, č. 15, s. 27-36. ISSN 1802-8527.
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/1835-trendy-ekonomiky-a-managementu-cislo-15-rocnik-vii
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/1835-trendy-ekonomiky-a-managementu-cislo-15-rocnik-vii
Document type
Peer-reviewed
Document version
Published version
Date of access to the full text
Language of document
cs
Study field
Comittee
Date of acceptance
Defence
Result of defence
Document licence
© Vysoké učení technické v Brně, Fakulta podnikatelská