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The present state and perspectives of motor – powered vehicle taxation in the EU
Hájek, Petr ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
This Bachelor's thesis deals with taxation mechanism of motor -- powered vehicles in the EU. In the first part, I focus on taxation procedures and techniques which were applied within the EU in the past. In the next part I introduce actual situation about motor -- powered vehicles taxation in particular EU member states. Problems with an assessment of a road tax are mentioned as well. The following part of the thesis deals with controversy linked to CO2 taxation. In the last part I try to outline possible future ways of motor -- powered vehicles taxation.

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