Road Tax on Truck Traffic with Environmental Aspects

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00228549" target="_blank" >RIV/62156489:43110/14:00228549 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.vse.cz/efaj/118" target="_blank" >http://www.vse.cz/efaj/118</a>

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Road Tax on Truck Traffic with Environmental Aspects

Popis výsledku v původním jazyce

The contribution deals with issues of taxation of truck traffic in the Czech Republic and European Union countries. The article discusses the current need for the introduction of environmental features aiming at the mitigation of harmful substances emitted into the atmosphere to the system of truck traffic taxation. Within the tax system, we focus on the road tax mechanism, defining only those circumstances that relate to environmental features of the determination of the tax base or tax reliefs dependent on the compliance with the applicable EURO emission standard. The article outlines systems of truck taxation in the European Union member states with focus on the determination of the tax base. The EURO emission standard, which is clearly identified and binding upon all the truck producers at present, has been introduced as the environmental factor related to pollutants emitted to the atmosphere, and it subsequently assumes the role of a "green" feature of the road taxes on trucks in

Název v anglickém jazyce

Road Tax on Truck Traffic with Environmental Aspects

Popis výsledku anglicky

The contribution deals with issues of taxation of truck traffic in the Czech Republic and European Union countries. The article discusses the current need for the introduction of environmental features aiming at the mitigation of harmful substances emitted into the atmosphere to the system of truck traffic taxation. Within the tax system, we focus on the road tax mechanism, defining only those circumstances that relate to environmental features of the determination of the tax base or tax reliefs dependent on the compliance with the applicable EURO emission standard. The article outlines systems of truck taxation in the European Union member states with focus on the determination of the tax base. The EURO emission standard, which is clearly identified and binding upon all the truck producers at present, has been introduced as the environmental factor related to pollutants emitted to the atmosphere, and it subsequently assumes the role of a "green" feature of the road taxes on trucks in

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název periodika

European Financial and Acounting Journal

ISSN

1802-2197

e-ISSN

—

Svazek periodika

9

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

19

Strana od-do

28-46

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—