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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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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Development of Taxes in the Czech Republic and Tax Revenues since 1993
 Jirsová, Daniela ; Vítek, Leoš (advisor) ; Bayer, Ondřej (referee)
This thesis deals with the development of taxes in the Czech Republic in the 19th and 20th centuries and with the development of tax revenues since 1993. The main aim of the thesis is to find out how the tax system was transformed during the 19th and 20th centuries and to analyse the development of tax revenues of the state budget from 1993 up to the present. The thesis is divided into two main parts. The first part deals with the most important structural changes in taxes during the 19th and 20th centuries. The emphasis is placed on direct taxes. In the second part an analysis of tax revenues of the state budget was conducted. Taxes with the largest revenues are analysed in detail.
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