Review of Road Tax in the Czech Republic in the Context of Externalities of Transport

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F19%3A43916229" target="_blank" >RIV/62156489:43110/19:43916229 - isvavai.cz</a>

Výsledek na webu

<a href="https://ece.mendelu.cz/wcd/w-rek-ece/ece2019_sbornik_final_tisk.pdf" target="_blank" >https://ece.mendelu.cz/wcd/w-rek-ece/ece2019_sbornik_final_tisk.pdf</a>

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Review of Road Tax in the Czech Republic in the Context of Externalities of Transport

Popis výsledku v původním jazyce

The necessity of addressing negative externalities through a tax instrument has long been known. Road transport accounts for the generation of significant negative externalities. The goal of the research is to ascertain whether the Czech road tax can be considered a tax on externalities in terms of its base and rates. This goal was achieved through the comparison of theoretical approaches and real parameters of the examined tax. The calculation of a unit tax and the graphic interpretation of the progress of unit rates over a real period were used for the assessment of the present situation. It was confirmed that the road tax levied in the Czech Republic cannot be seen as a tax on externalities and the environmental nature of the road tax was not ascertained. Nevertheless, there is a relatively easy way to adjust the tax rates using the existing base, for the tax to reflect at least some external costs of road transport. To this end, proportionate or flexible (as opposed to rates based on grades) progressive unit rates of road tax must be applied.

Název v anglickém jazyce

Review of Road Tax in the Czech Republic in the Context of Externalities of Transport

Popis výsledku anglicky

The necessity of addressing negative externalities through a tax instrument has long been known. Road transport accounts for the generation of significant negative externalities. The goal of the research is to ascertain whether the Czech road tax can be considered a tax on externalities in terms of its base and rates. This goal was achieved through the comparison of theoretical approaches and real parameters of the examined tax. The calculation of a unit tax and the graphic interpretation of the progress of unit rates over a real period were used for the assessment of the present situation. It was confirmed that the road tax levied in the Czech Republic cannot be seen as a tax on externalities and the environmental nature of the road tax was not ascertained. Nevertheless, there is a relatively easy way to adjust the tax rates using the existing base, for the tax to reflect at least some external costs of road transport. To this end, proportionate or flexible (as opposed to rates based on grades) progressive unit rates of road tax must be applied.

Druh

O - Ostatní výsledky

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

<a href="/cs/project/TL01000308" target="_blank" >TL01000308: Fiskální kvantifikace environmentálních nákladů provozu nákladních motorových vozidel v ČR</a><br>

Návaznosti

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

Rok uplatnění

2019

Kód důvěrnosti údajů

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