Can the Czech road tax be considered a tax on externalities?
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F19%3A43916387" target="_blank" >RIV/62156489:43110/19:43916387 - isvavai.cz</a>
Výsledek na webu
<a href="https://kvf.vse.cz/wp-content/uploads/page/757/TPAVF_BA_2019.pdf" target="_blank" >https://kvf.vse.cz/wp-content/uploads/page/757/TPAVF_BA_2019.pdf</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Can the Czech road tax be considered a tax on externalities?
Popis výsledku v původním jazyce
The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of the current settings of the tax base and parameters of road tax rate progressivity it was ascertained that this tax fails to directly or indirectly reflect the external costs of transport. It is through a relatively simple adjustment of the existing road tax rates that indirect reflection of certain items of road transport external costs may be achieved. First of all, changes must be made in the definition of the road tax base so as to contain emissions or other parameters of externalities; then the direct reflection of road transport external costs in the tax may be achieved.
Název v anglickém jazyce
Can the Czech road tax be considered a tax on externalities?
Popis výsledku anglicky
The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of the current settings of the tax base and parameters of road tax rate progressivity it was ascertained that this tax fails to directly or indirectly reflect the external costs of transport. It is through a relatively simple adjustment of the existing road tax rates that indirect reflection of certain items of road transport external costs may be achieved. First of all, changes must be made in the definition of the road tax base so as to contain emissions or other parameters of externalities; then the direct reflection of road transport external costs in the tax may be achieved.
Klasifikace
Druh
O - Ostatní výsledky
CEP obor
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OECD FORD obor
50205 - Accounting
Návaznosti výsledku
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)
Ostatní
Rok uplatnění
2019
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů