Taxation of passenger motor vehicles with enviromental aspect

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00192691" target="_blank" >RIV/62156489:43110/12:00192691 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Taxation of passenger motor vehicles with enviromental aspect

Popis výsledku v původním jazyce

The article deals with the issue of taxation of passenger motor vehicles in the Czech Republic and European Union member countries. It focuses on the topic of integrating environmental aspects into taxation systems of passenger motor vehicles with the aim of reducing production and releasing harmful substances into the air. CO2 emissions produced by combustion of hydrocarbon fuels by motor vehicles is described as the most harmful substance, and it is used as an tool for ecological taxation reforms in individual European Union member countries. With regards to taxation, the article deals with mechanisms of registration tax and road tax and defi nes relation between the two tax mechanisms and their positive and negative aspects. The article briefl y defi nes individual taxation systems of motor vehicles in European union member countries. In addition, it includes classifi cation of those member countries which use CO2 emissionbased registration tax and road tax. The article focuses in d

Název v anglickém jazyce

Taxation of passenger motor vehicles with enviromental aspect

Popis výsledku anglicky

The article deals with the issue of taxation of passenger motor vehicles in the Czech Republic and European Union member countries. It focuses on the topic of integrating environmental aspects into taxation systems of passenger motor vehicles with the aim of reducing production and releasing harmful substances into the air. CO2 emissions produced by combustion of hydrocarbon fuels by motor vehicles is described as the most harmful substance, and it is used as an tool for ecological taxation reforms in individual European Union member countries. With regards to taxation, the article deals with mechanisms of registration tax and road tax and defi nes relation between the two tax mechanisms and their positive and negative aspects. The article briefl y defi nes individual taxation systems of motor vehicles in European union member countries. In addition, it includes classifi cation of those member countries which use CO2 emissionbased registration tax and road tax. The article focuses in d

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

60

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

9-18

Kód UT WoS článku

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EID výsledku v databázi Scopus

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