Konstrukce environmentální silniční daně v České republice
Construction of Environmental Road Tax in the Czech Republic
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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.
Typ dokumentuRecenzovaný dokument
Verze dokumentuFinální verze PDF
Zdrojový dokumentTrendy ekonomiky a managementu. 2013, VII, č. 15, s. 27-36. ISSN 1802-8527.
- Číslo 15, ročník VII