Principles of taxation of road motor vehicles and their possibilities of application

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00186525" target="_blank" >RIV/62156489:43110/12:00186525 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Principles of taxation of road motor vehicles and their possibilities of application

Original language description

The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2012

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

60

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

483-492

UT code for WoS article

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EID of the result in the Scopus database

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