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Role silniční daně v environmentální politice zemí Evropské unie
Dvořáková, Kristina
The diploma thesis deals with the use of environmental elements in the taxation of car ownership in the member states of European Union. In the literature search the negative impacts of road motor transport and the instruments of their regulation are defined. Further on, the author deals with the legal framework of the European Union related to this issue. An integral part of the diploma thesis is the analysis of vehicle fleets and road tax systems in the EU countries in relation to the defined vehicle category. Following the analyses, proposals for environmental taxation of passenger vehicle ownership in the Czech Republic are formulated.
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Environmentální prvky provozu silničních vozidel v zemích Evropské unie
Bobčíková, Petra
This Master's thesis is devoted to the matter of passenger car taxation in the countries of the European Union and United Kingdom with regard to their environmental impact. The work aims at proposing a model of passenger car taxation in the Czech Republic laying particular emphasis on ecologization of road traffic. The Literature Review part of the thesis is focused on the description of the negative externalities and environmental taxation as a possible method of solution. The work also addresses the EU legislation of traffic ecologization. Further on, the author deals with analysis of passenger car taxation and car fleet analysis as well as correlation and regression analysis used to discover the influence of environmental tax implementation. Based on the analysis outcomes, concrete proposals of environmental taxation of passenger cars in the Czech Republic are formulated.
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Vývoj a stav environmentálních aspektů ve fiskálních nástrojích zaměřených na silniční motorovou dopravu
Čačalová, Jitka
Bachelor thesis deals with the taxation of motor vehicles in the Czech Republic and in selected countries of the European Union with a focus on environmental aspects. The aim is to propose recommendations for the adjustment of road tax in the Czech Republic. The theoretical part of the work describes the issue of motor vehicle taxation, negative externalities from road transport and European environmental policy strategies. A necessary part of the work is the analysis of the Czech vehicle fleet and a comparative analysis of car taxation and essential statistical data in selected EU countries such as the development of average car age or average CO2 emissions. In connection with the acquired knowledge about the vehicle tax in selected countries, a recommendation to adjust the Czech road tax is proposed.
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Dopady rozvoje elektromobility na výši daňového inkasa silniční a spotřební daně
Filla, Adam
Filla, A. Impacts of the development of electromobility on the amount of road and fuel tax collection. Diploma thesis. Brno: Mendel University, 2021. Road transport is associated with the production of greenhouse gases, which are identified as the cause of climate change. In an effort to mitigate climate change and reduce its effects, electromobility is gaining prominence as a way of reducing transport emissions. The aim of this diploma thesis is to identify whether the development of electric mobility has an effect on the amount of tax collection of road, fuel and registration taxes. The paper uses regression analysis to verify this effect in the case of Norway, in the period from 1998 to 2018. Identifying the effect of development of electromobility to the amount of tax collection of fuel tax is excluded from the regression analysis. In the final part of the diploma thesis, results are discussed and limitations that were identified during the research are aslo mentioned.
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Silniční daňový systém pro Lesy ČR
Zezula, Lukáš
This bachelor thesis deals with the design and implementation of a web application which would be used for the processing of the road tax and the administration of the car fleet in a Sharepoint environment. The theoretical part is dedicated to the current legislation and includes illustrative examples of tax liability calculation for natural and legal persons. The practical part deals with designing the system based on required specifications, the analysis of functional and nonfunctional requirements, the proposal of technological possibilities and the realization itself. The output of the thesis is a proposal of a concept solution for the road tax with the use of software.
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Silniční daň jako nástroj snížení množství emisí produkovaných dopravou
Bastlová, Veronika
The diploma thesis deals with the evaluation of environmental elements included in the road tax of the Czech Republic. The theoretical part defines the negative externalities related to the road transport sector. As these externalities have a negative impact on the environment in particular, attention is paid to the position of the EU, and in this context also of the Czech Republic, on climate protection. Subsequently, possible ways of internalising negative externalities and their practical inclusion in road taxes of EU member states are presented. In the analytical part, using econometric knowledge, the parameters of vehicles are determined, which have a statistically significant effect on the value of CO2 emissions related to these vehicles. Because the econometric analysis is performed on data obtained from the data of the Slovak vehicle fleet, an analysis of the structure of the Czech vehicle fleet and its subsequent comparison with the vehicle fleet of the Slovak Republic is also a necessary part of the diploma thesis. The results of the regression analysis are then confronted with the setting of the Czech road tax in terms of the extent of its contribution to the greening of the Czech Republic's vehicle fleet. When comparing the results of the regression analysis with the structure of the road tax in the Czech Republic, it was found that the setting of the road tax currently does not take into account environmental elements. For this reason, a possible adjustment of the road tax calculation was proposed, which would take into account the impact of negative externalities in the operation of vehicles on the environment.
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Prvky progrese ve zdaňování provozu vozidel v zemích EU
Mlejnková, Kristýna
Thesis deals with the traffic taxation of passenger cars and trucks in EU countries. The aim was to identify the elements of progression (gradation or sliding) by calculating the unit rates of the road tax. This method showed that in most Member States, including the Czech Republic, gradual course of this tax prevails. In the context of the negative influence of gradation on the equity and efficiency, further research focuses on deformations of vehicle fleet in Czech Republic. By confronting the road tax zones and the state of vehicle registrations, apparent link was identified between the tax degree on passenger cars and the distortion of the vehicle fleet. Recommendation resulting from the research is to set a progressive tax rate for trucks, for passenger cars the usage of sliding progressive tax rate is suggested and for both categories, a general proposition to include an environmental element in the tax base is given, following the example of other Member States.
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Zdanění silničních motorových vozidel v ČR a Německu s environmentálními aspekty
Osičková, Helena
Osičková, H. Taxation of the motor vehicles in Czech Republic and Germany with environmental aspects. Bachelor thesis. Brno: Mendel University, 2020. Bachelor thesis deals with taxation of the motor vehicles in Czech Republic and Germany with environmental aspects. The first part focuses on the analysis of taxation of road motor vehicles in Czech Republic and Germany. In the practical part, an analysis of cashing and vehicle fleet in both countries is performed. Furthermore, road tax calculations are performed both in Czech Republic and in Germany and their subsequent evaluation. Based on the finding, recommendations for the Czech Republic in the field of road tax vehicle taxation are proposed on the comparation with Germany. The recommendations are designed to help reduce the negative impact on the environment.
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Tax Burden on Road Transport in the Czech Republic
ZOBALOVÁ, Kristýna
The diploma thesis provides an overview of the tax burden in the field of road transport in the Czech Republic. Initially, it broadly outlines the topic of taxes in road transport, identifying issues related to the taxation of time- based and performance-based fees. Subsequently, a detailed comparison of fees and tax burdens on freight vehicle operators in the Czech Republic is conducted, comparing them with selected EU member states. This comparative approach includes an analysis of time-based taxation, income taxes, road tax, excise taxes, performance-based fees, and value-added tax. A comparative analysis of tax burdens was conducted using cluster analysis. The aim was to evaluate the values of individual taxes and fees among selected EU member states. The findings suggest that the Czech Republic exhibits specific characteristics of tax burden in road transport, such as higher road tax compared to the EU average. Conversely, in terms of personal income tax, it has a lower level compared to the EU average, whereas the situation is opposite for corporate income tax. This analysis offers a comprehensive view of the tax policy of the Czech Republic compared to other EU member states. The results indicate that the tax burden in road transport in the Czech Republic significantly differs from the EU average and other observed countries, particularly showing relatively higher levels of road tax and value-added tax. These specific characteristics underscore the need for a thorough evaluation of the Czech tax system in road transport in the context of future development. They present both a challenge and an opportunity for future adjustments and optimization aimed at more efficient and fairer taxation, thereby supporting sustainable development of transportation in the country.
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Comparison of road tax regulations in the Czech Republic and neighboring countries
PRÁŠKOVÁ, Vendula
The work focuses on comparing the adjustment of road and similar taxes in the Czech Republic and neighbouring states respectively. It describes the road tax treatment in the Czech Republic, the reasons for its introduction and the development of this tax since 1992, through relevant tax laws and regulations. Furthermore, adjustments to similar taxes on Germany, Poland, Austria and Slovakia are described in detail here. In the next part of the thesis, the criteria for cluster analysis are discussed, namely the share of road tax in the tax mix, the share of road tax in GDP and the tax burden of road tax per capita, for lower risk, all these data are taken from EUROSTAT and OECD In US dollars (USD), data on the number of motor vehicles in the region is added to expand the issue. A clustered analysis was carried out on the basis of the values of these indicators for 2012, 2021 and 2022. The result of this analysis is three dendrograms, each representing one of the years studied. Dendrograms provide a visual representation of the cluster structure and allow for the interpretation of relationships.
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