The Relationship between Road Tax Rate Reduction Depending on Vehicle Age and Emission Parameters of Taxed Vehicle Categories in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43920877" target="_blank" >RIV/62156489:43110/21:43920877 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.31577/ekoncas.2021.08.01" target="_blank" >https://doi.org/10.31577/ekoncas.2021.08.01</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.31577/EKONCAS.2021.08.01" target="_blank" >10.31577/EKONCAS.2021.08.01</a>
Alternative languages
Result language
angličtina
Original language name
The Relationship between Road Tax Rate Reduction Depending on Vehicle Age and Emission Parameters of Taxed Vehicle Categories in the Czech Republic
Original language description
Due to the processing of unique data concerning the vehicle fleet of the Czech Republic and the national emission inventory, this paper examines the relevance of the benefits available for newer vehicles by means of the Czech road tax against the principle of internalization of road transport externalities. A serious finding is that the highest tax benefits are available for vehicles that generate the largest amount of CO2 and NOX emissions. The findings should serve as support for the adjustment of road tax reductions in the Czech Republic. Based on the similarities between the Czech and Slovak fleets and relevant legislation, the pre-ferential treatment of taxation of newer vehicles applied in Slovakia can be assessed through a similar method. On a general level, the examination proved that the input data are suitable for the application of a fiscal instrument that accounts for emissions in road transport.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
10511 - Environmental sciences (social aspects to be 5.7)
Result continuities
Project
<a href="/en/project/SS03010156" target="_blank" >SS03010156: Prediction of emission savings in road transport achieved by application of the selected tax and fee instruments by 2030</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Ekonomický časopis
ISSN
0013-3035
e-ISSN
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Volume of the periodical
69
Issue of the periodical within the volume
8
Country of publishing house
SK - SLOVAKIA
Number of pages
21
Pages from-to
775-795
UT code for WoS article
000746865300001
EID of the result in the Scopus database
2-s2.0-85121055253