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Environmentální aspekty zdanění provozu nákladních motorových vozidel
 Podlasová, Michaela
The diploma thesis deals with the environmental taxation aspects of heavy goods vehicles. In the introduction the thesis described the impact of road transport on the environment. In a literature search is presented the issue of taxation of road motor vehicles, with an emphasis on heavy goods vehicles, including theoretical approaches and description and analysis of the taxation of heavy goods vehicles in the Czech Republic and the European Union. In the practical part is based on the findings carried out multivariate regression analysis of selected independent variables on the variable dependent by OLS method, in order to verify the degressive rates of road tax in terms of the number of axles. In order to remove the degressive rates of road tax in terms of the number of axles are formulated proposals for the taxation of heavy goods vehicles regarding to their feasibility and ability to reduce the amount of produced harmful substances.
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