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Comparison of Road Tax in the Czech Republic and other Member States of the European Union
SMEJKALOVÁ, Kristýna
The diploma thesis deals with a comparison of road tax in the Czech Republic and other member states of the European Union. The diploma thesis starts with a description of road tax in EU member states. Further, macroeconomic variables of taxes and the harmonization of taxes are mentioned too. The Eurostat database was main source for data, which are basis for the practical part. A cluster analysis was used for comparison of states. The inputs to the cluster analysis were three indicators, which were described in detail. The cluster analysis was created for two years. The result of the cluster analysis are clusters of states which have got similarities in the field of road tax. There were also calculated the arithmetic means of clusters to complete the information about its differences.
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Highway fees in the Czech Republic
PANSKÁ, Jiřina
This bachelor thesis is focused on the highway fees in the Czech Republic. The first part of the work defines terms such as road tax, history and evolution of taxes and fees related to the operation of motor vehicles. There is described transport infrastructure, transport and current trends in transport. It also deals with the development of road transport and charging. The second part of the work compares the established models in selected coun-tries of the European Union - Germany, Austria, Slovakia, Poland. Then follows the analysis of revenue and expenditure for vignettes in the Czech Republic. In conclusion, there are processed impacts of the introduction of electronic fees for motor vehicles up to 3.5 tonnes in the Czech Republic and there are processed graphs on estimated initial expenditures and estimated return on investment.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Taxation of Non-profit Entity - a Case of Selected Accounting Entity
Sklenářová, Petra ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with non-profit organization and subsequently its taxation from the perspective of corporate tax and road taxes. The theoretical part shows the characteristics of individual non-profit organizations, their financing and the conclusion of the theory detailed described corporate tax and road tax. The practical part analyses the Department of Wheelchair League. This chapter specifies the activities of the Organization, the determination of the subject of tax, the tax base and tax calculations themselves. Finally, it includes a tax return.
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Taxes in International Road Transport of Goods
Jiříčková, Kristýna ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The diploma thesis is focused on the issue of taxes in international road transport of goods. The thesis explains the basic concepts and selected taxes that are relevant from the point of view of the international transport of goods. The first part of the thesis defines the essential theoretical basis. The analytical part deals with selected legal legislation of tax aspects related to the international road transport of goods. In the part of the proposals, on the basis of the acquired knowledge, a methodical guideline for companies engaged in the international road transport of goods is compiled. The proposed methodical guideline is subsequently applied to the chosen company.
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Comparison of Taxes on Motor Vehicles in Denmark and in the Czech Republic
Šámalová, Anna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The main purpose of this bachelor thesis is comparing taxes on motor vehicles between Denmark and the Czech Republic. Denmark is one of the most developed economics in the world and assigns great importance to protection and maintenance of the environment, which is obvious from the Danish tax system. High taxes on motor vehicles increase acquisition price of a car in Denmark, which is including taxes a lot more expensive than the same car in the Czech Republic. The Danish tax system is briefly mentioned in the first chapter of the thesis, with further detailed description of the taxes payed by owners of passenger cars and other motor vehicles in Denmark. The second chapter offers summary of the Czech tax system and taxes on motor vehicles in the Czech Republic. The practical part of the bachelor thesis is focused on comparison of taxes, which one has to pay when buying a car in Denmark and in the Czech Republic. On two examples of a car purchase are demonstrated various taxes and tax bonuses, which influence acquisition price of a car in both countries.
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Analysis of road tax in the Czech Republic
Rybáková, Lenka ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis deals with the analysis of collection of road tax from year 1993 to 2015. The thesis can be divided into two parts one part is theoretical and the other is practical. The theoretical part deals with the various elements of the road tax, which are based on Act No. 16/1996 Coll., about road tax, it also stress system of registration of motor vehicles in the territory of the Czech Republic. The practical part can be divided into two subchapters. The first subchapter deals with the analysis of road tax during changes in legislation and it consists of statistical calculations as an approach of the individual aspects and the second subchapter is focused on analyzes of road tax in company Fraikin Czech Republic, Ltd. At the end of the practical part, the impact of tax burden on the company is judged and some optimization precautions are advised.
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Road taxes and charges collection systems in selected countries
Šoufková, Lucie ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The thesis deals with road taxes and charges collection systems in the Czech Republic and in selected European Union countries. At first the thesis generally describes economics of transport, the second chapter describes the current road taxes and charges collection systems, a substantial part of the chapter focuses on road taxes and charges in the Czech Republic. The third chapter contains descriptive statistics of taxes and fees. The last part of the thesis contains a statistical analysis of the factors influencing an amount of road charges in the Czech Republic and in selected European Union countries. The aim of this thesis is to assess the impact of different factors to the level and evolution of revenues from road taxes and charges.
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Motor vehicle taxation in the EU
Trifončovski, Stanislav ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this thesis is to describe the motor vehicle taxation in the Member States of the European Union. The thesis is divided into three sub- chapters. The first chapter describes the historical development of the laws of the Member States of the European Union in the field of vehicle taxation. This chapter also describes types of charges, which may be subject to motor vehicles. This chapter ends with the introduction of EURO emission standards and their impact on motor vehicle taxation. The second chapter is devoted to the collection of road tax in the Czech Republic and its beneficiaries, the State Transport Infrastructure Fund. The third chapter discusses the issue of motor vehicle taxation in individual member countries of the European Union, including specific taxes in individual states, their structures and their revenues.
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The taxation of the use of motor vehicles in the Czech Republic and Germany
Novák, Ondřej ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
Bachelor work analyzes issue of taxation of motor vehicles in the Czech Republic and Germany. Subsequently these different approaches to tax structure are compared. Attention is paid to ecological aspects of taxation and specific impacts on vehicle operators. The theoretical part describes the construction of motor vehicle taxation and introduces terminology occurring in the mentioned tax systems. The practical part deals with the impact of taxation on the car fleet in the individual countries and on users of motor vehicles. In the Czech Republic these findings are evaluated and possible changes are suggested.
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