Collection of road tax in the years from 1993 - 2011 in the Czech republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00200114" target="_blank" >RIV/62156489:43110/13:00200114 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201361020273" target="_blank" >http://dx.doi.org/10.11118/actaun201361020273</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361020273" target="_blank" >10.11118/actaun201361020273</a>

Result language

angličtina

Original language name

Collection of road tax in the years from 1993 - 2011 in the Czech republic

Original language description

The article deals with the position of road tax in the tax system of the Czech Republic. It focuses on the analysis of road tax collection in the years 1993 -- 2011 and the determination of reasons for change in the collection amount in the individual monitored years, especially in connection to amendment of the basic law, which is law No 16/1993, Road Tax Code. Within the frame of the analysis not only the absolute collection of road tax is quantified and discussed, but also basic statistic indicatorsare calculated, e.g. growth rate or absolute increase of road tax collection. Part of the paper deals with the road tax yield. The paper judges the success rate of the tax administrator in collecting the same amount of financial means which was ordered by the tax administrator for the particular tax period. In the next part the share of road tax collection on the whole tax collection in the Czech Republic is measured and discussed on the determined time axis.

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

<a href="/en/project/TD010219" target="_blank" >TD010219: Software which takes into account the environmental principles of the taxation of road vehicles in the Czech Republic</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2013

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

61

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

273-282

UT code for WoS article

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EID of the result in the Scopus database

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