The Relationship between Road Tax Rate Reduction Depending on Vehicle Age and Emission Parameters of Taxed Vehicle Categories in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43920877" target="_blank" >RIV/62156489:43110/21:43920877 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.31577/ekoncas.2021.08.01" target="_blank" >https://doi.org/10.31577/ekoncas.2021.08.01</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.31577/EKONCAS.2021.08.01" target="_blank" >10.31577/EKONCAS.2021.08.01</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Relationship between Road Tax Rate Reduction Depending on Vehicle Age and Emission Parameters of Taxed Vehicle Categories in the Czech Republic

Popis výsledku v původním jazyce

Due to the processing of unique data concerning the vehicle fleet of the Czech Republic and the national emission inventory, this paper examines the relevance of the benefits available for newer vehicles by means of the Czech road tax against the principle of internalization of road transport externalities. A serious finding is that the highest tax benefits are available for vehicles that generate the largest amount of CO2 and NOX emissions. The findings should serve as support for the adjustment of road tax reductions in the Czech Republic. Based on the similarities between the Czech and Slovak fleets and relevant legislation, the pre-ferential treatment of taxation of newer vehicles applied in Slovakia can be assessed through a similar method. On a general level, the examination proved that the input data are suitable for the application of a fiscal instrument that accounts for emissions in road transport.

Název v anglickém jazyce

The Relationship between Road Tax Rate Reduction Depending on Vehicle Age and Emission Parameters of Taxed Vehicle Categories in the Czech Republic

Popis výsledku anglicky

Due to the processing of unique data concerning the vehicle fleet of the Czech Republic and the national emission inventory, this paper examines the relevance of the benefits available for newer vehicles by means of the Czech road tax against the principle of internalization of road transport externalities. A serious finding is that the highest tax benefits are available for vehicles that generate the largest amount of CO2 and NOX emissions. The findings should serve as support for the adjustment of road tax reductions in the Czech Republic. Based on the similarities between the Czech and Slovak fleets and relevant legislation, the pre-ferential treatment of taxation of newer vehicles applied in Slovakia can be assessed through a similar method. On a general level, the examination proved that the input data are suitable for the application of a fiscal instrument that accounts for emissions in road transport.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

10511 - Environmental sciences (social aspects to be 5.7)

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

Ekonomický časopis

ISSN

0013-3035

e-ISSN

—

Svazek periodika

69

Číslo periodika v rámci svazku

8

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

21

Strana od-do

775-795

Kód UT WoS článku

000746865300001

EID výsledku v databázi Scopus

2-s2.0-85121055253