Taxation of Vehicles According to Emissions of Carbon Dioxide

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00210320" target="_blank" >RIV/62156489:43110/13:00210320 - 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 Vehicles According to Emissions of Carbon Dioxide

Popis výsledku v původním jazyce

The taxation of road vehicles can be seen as a property tax, business tax, or environmental tax. The current perspective of this tax is undoubtedly its focus on the environmental damage caused by operation of motor vehicles. Inclusion of road tax among other taxes and past efforts of the European Commission suggest that there is an attempt to modernize and harmonize the traditional concept of taxation of road vehicles in the European Union member countries. In European Union member countries there are still considerable differences in approach and implementation of taxation of motor vehicles. If the tax would have to fulfill any other functions over the standard property tax, it is necessary to examine possible effects of differences in road tax in European Union member countries and address found negative effects on the central level. This makes possible to avoid distortions in the single European market, or any other violation of principles of the European Union.

Název v anglickém jazyce

Taxation of Vehicles According to Emissions of Carbon Dioxide

Popis výsledku anglicky

The taxation of road vehicles can be seen as a property tax, business tax, or environmental tax. The current perspective of this tax is undoubtedly its focus on the environmental damage caused by operation of motor vehicles. Inclusion of road tax among other taxes and past efforts of the European Commission suggest that there is an attempt to modernize and harmonize the traditional concept of taxation of road vehicles in the European Union member countries. In European Union member countries there are still considerable differences in approach and implementation of taxation of motor vehicles. If the tax would have to fulfill any other functions over the standard property tax, it is necessary to examine possible effects of differences in road tax in European Union member countries and address found negative effects on the central level. This makes possible to avoid distortions in the single European market, or any other violation of principles of the European Union.

Druh

B - Odborná kniha

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

ISBN

978-80-7204-857-1

Počet stran knihy

106

Název nakladatele

Akademické nakladatelství CERM

Místo vydání

Brno

Kód UT WoS knihy

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