Perspectives of taxation of road vehicles in the European Union
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00212774" target="_blank" >RIV/62156489:43110/12:00212774 - 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
Perspectives of taxation of road vehicles in the European Union
Original language description
Inclusion of road tax among other taxes and past efforts of the European Commission suggest that there is an attempt to modernize and harmonize the traditional concept of taxation of road vehicles in the European Union member countries. In European Unionmember countries there are still considerable differences in approach and implementation of taxation of motor vehicles. If the tax would have to fulfill any other functions over the standard property tax, it is necessary to examine possible effects of differences in road tax in European Union member countries and address found negative effects on the central level.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
New Role Of Public Finance 2012
ISBN
978-80-7478-012-7
ISSN
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e-ISSN
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Number of pages
15
Pages from-to
58-72
Publisher name
Wolters Kluwer ČR, a.s.
Place of publication
Praha
Event location
Prague, University of Economics
Event date
Apr 12, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
329534700006