Taxation of passenger motor vehicles with enviromental aspect
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00192691" target="_blank" >RIV/62156489:43110/12:00192691 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Taxation of passenger motor vehicles with enviromental aspect
Original language description
The article deals with the issue of taxation of passenger motor vehicles in the Czech Republic and European Union member countries. It focuses on the topic of integrating environmental aspects into taxation systems of passenger motor vehicles with the aim of reducing production and releasing harmful substances into the air. CO2 emissions produced by combustion of hydrocarbon fuels by motor vehicles is described as the most harmful substance, and it is used as an tool for ecological taxation reforms in individual European Union member countries. With regards to taxation, the article deals with mechanisms of registration tax and road tax and defi nes relation between the two tax mechanisms and their positive and negative aspects. The article briefl y defi nes individual taxation systems of motor vehicles in European union member countries. In addition, it includes classifi cation of those member countries which use CO2 emissionbased registration tax and road tax. The article focuses in d
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
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
7
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
9-18
UT code for WoS article
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EID of the result in the Scopus database
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