Can the Czech Road Tax be considered a Tax on Externalities?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F19%3A43917293" target="_blank" >RIV/62156489:43110/19:43917293 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.18267/j.efaj.222" target="_blank" >https://doi.org/10.18267/j.efaj.222</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/j.efaj.222" target="_blank" >10.18267/j.efaj.222</a>

Result language
angličtina
Original language name
Can the Czech Road Tax be considered a Tax on Externalities?
Original language description
The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was ascertained that this tax fails to directly or indirectly reflect the external costs of transport. It is through a relatively simple adjustment of the existing road tax rates that indirect reflection of certain items of the road transport external costs may be achieved. Firstly, changes must be made in the definition of the road tax base so as to contain emissions or other parameters of externalities; subsequently, the direct reflection of the road transport external costs in the tax may be achieved.
Czech name
—
Czech description
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Project
<a href="/en/project/TL01000308" target="_blank" >TL01000308: Fiscal quantification of environmental costs of truck traffic in the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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