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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

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

<a href="/cs/project/TD010219" target="_blank" >TD010219: Software zohledňující environmentální principy zdaňování silničních motorových vozidel v České republice</a><br>

Návaznosti

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

Rok uplatnění

2013

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

61

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

273-282

Kód UT WoS článku

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EID výsledku v databázi Scopus

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