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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparison of motor vehicle taxation in the European Union
 John, Jiří ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This Master's thesis analyses the taxation of motor vehicle in the European Union. The main goal of the thesis is to describe individual taxes imposed on cars, compare the amount of taxation within the European Union. The system of taxation of motor vehicles is illustrated in several member states of the European Union. In conclusion is evaluated the impact of harmonization on taxation of cars.
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Current state and perspectives on taxation of motor vehicles in the EU
 John, Jiří ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
Bachelor thesis focuses on the issue of taxation of motor vehicles in the EU. Taxation of motor vehicles is harmonized these days on the grounds of elimination of market failures and motivation of customers to buy environmentally friendly cars. Work consists of 3 main parts. The first part describes the concepts of tax competition, coordination and harmonization. Furthermore, this section deals with the steps the EU, leading to a reduction of carbon dioxide emissions and their impact on the taxation of motor vehicles. The second part focuses on the taxation of motor vehicles used in selected member countries of the European Union. These countries tax cars based on emissions of carbon dioxide. In the third part of the paper is described the current state of taxation of motor vehicles in the Czech Republic. This section also deals with the future taxation of motor vehicles.
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See also: similar author names
1 John, Jakub
2 John, Jaroslav
4 John, Josef
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