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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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