The Right Time for General Road Tax: Evidence from 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%2F22%3A43922464" target="_blank" >RIV/62156489:43110/22:43922464 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.46585/sp30021598" target="_blank" >https://doi.org/10.46585/sp30021598</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.46585/sp30021598" target="_blank" >10.46585/sp30021598</a>
Alternative languages
Result language
angličtina
Original language name
The Right Time for General Road Tax: Evidence from the Czech Republic
Original language description
Road transport is a source of emissions of which nitrogen oxides (NOX), particulate matter (PM2.5), and carbon dioxide (CO2) emissions are most damaging. The economic inefficiency caused by not including the emission externalities of vehicle operation in prices can be improved by using a vehicle use tax. In the Czech Republic, however, a large part of the vehicle fleet is exempt from this tax, which is thus not general. This part of the fleet thus escapes taxation, for which there is no economic justification. To identify the actual ratio of emissions indicators of operating fleet segments in relation to vehicle use tax we use unique dataset composed of national emissions inventories data of the Copert program, road vehicle register data and vehicle testing stations data. It is also possible to quantify emissions production and determine the external costs of NOX, PM2.5, and CO2 generated by road transport segments in the Czech Republic. It was found that half of the production of the emissions in road transport in the Czech Republic representing almost 60% of the environmental costs were not covered by the existing tax due to the exclusion of part of the vehicle fleet from this taxation, especially private passenger vehicles.
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
50206 - Finance
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Scientific Papers of the University of Pardubice. Series D, Faculty of Economics and Administration
ISSN
1211-555X
e-ISSN
1804-8048
Volume of the periodical
30
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
16
Pages from-to
1598
UT code for WoS article
000891640000010
EID of the result in the Scopus database
2-s2.0-85148213496