The Model of Degressive Taxation of Trucks: Case of the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43919659" target="_blank" >RIV/62156489:43110/21:43919659 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.2478/danb-2021-0002" target="_blank" >https://doi.org/10.2478/danb-2021-0002</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/danb-2021-0002" target="_blank" >10.2478/danb-2021-0002</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Model of Degressive Taxation of Trucks: Case of the Czech Republic

Popis výsledku v původním jazyce

The article examines issues related to the design of road tax as an instrument supporting the operation of trucks that are more environment-friendly to the transport infrastructure. The Introduction presents analyses of road taxation in the European Union Member States, whose aim was to identify features supporting trucks that are eco-friendly with regard to the infrastructure. The principal part of the contribution is the formulation of a regression model of road tax rates, which is subjected to statistical, econometric and economic verification in order to confirm or disprove degressivity of road tax rates for trucks. The economic verification is based on typical examples of vehicles defined in Annex 2 to the text. The Conclusion presents the results achieved, which verify the degressive nature of road tax in the Czech Republic. The tax rates are degressive in relation to the number of truck axles; therefore, a proposal for the elimination of degressivity in the system of tax rates for trucks was designed based on the principle of fair taxation, which is also discussed in the contribution.

Název v anglickém jazyce

The Model of Degressive Taxation of Trucks: Case of the Czech Republic

Popis výsledku anglicky

The article examines issues related to the design of road tax as an instrument supporting the operation of trucks that are more environment-friendly to the transport infrastructure. The Introduction presents analyses of road taxation in the European Union Member States, whose aim was to identify features supporting trucks that are eco-friendly with regard to the infrastructure. The principal part of the contribution is the formulation of a regression model of road tax rates, which is subjected to statistical, econometric and economic verification in order to confirm or disprove degressivity of road tax rates for trucks. The economic verification is based on typical examples of vehicles defined in Annex 2 to the text. The Conclusion presents the results achieved, which verify the degressive nature of road tax in the Czech Republic. The tax rates are degressive in relation to the number of truck axles; therefore, a proposal for the elimination of degressivity in the system of tax rates for trucks was designed based on the principle of fair taxation, which is also discussed in the contribution.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

<a href="/cs/project/SS03010156" target="_blank" >SS03010156: Predikce úspor emisí ze silniční dopravy do roku 2030 dosažených aplikací vybraných daňových a poplatkových nástrojů.</a><br>

Návaznosti

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

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

DANUBE: Law and Economics Review

ISSN

1804-6746

e-ISSN

—

Svazek periodika

12

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

20

Strana od-do

13-32

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85105146574