The Right Time for General Road Tax: Evidence from the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F22%3A43922464" target="_blank" >RIV/62156489:43110/22:43922464 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.46585/sp30021598" target="_blank" >https://doi.org/10.46585/sp30021598</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.46585/sp30021598" target="_blank" >10.46585/sp30021598</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Right Time for General Road Tax: Evidence from the Czech Republic

Popis výsledku v původním jazyce

Road transport is a source of emissions of which nitrogen oxides (NOX), particulate matter (PM2.5), and carbon dioxide (CO2) emissions are most damaging. The economic inefficiency caused by not including the emission externalities of vehicle operation in prices can be improved by using a vehicle use tax. In the Czech Republic, however, a large part of the vehicle fleet is exempt from this tax, which is thus not general. This part of the fleet thus escapes taxation, for which there is no economic justification. To identify the actual ratio of emissions indicators of operating fleet segments in relation to vehicle use tax we use unique dataset composed of national emissions inventories data of the Copert program, road vehicle register data and vehicle testing stations data. It is also possible to quantify emissions production and determine the external costs of NOX, PM2.5, and CO2 generated by road transport segments in the Czech Republic. It was found that half of the production of the emissions in road transport in the Czech Republic representing almost 60% of the environmental costs were not covered by the existing tax due to the exclusion of part of the vehicle fleet from this taxation, especially private passenger vehicles.

Název v anglickém jazyce

The Right Time for General Road Tax: Evidence from the Czech Republic

Popis výsledku anglicky

Road transport is a source of emissions of which nitrogen oxides (NOX), particulate matter (PM2.5), and carbon dioxide (CO2) emissions are most damaging. The economic inefficiency caused by not including the emission externalities of vehicle operation in prices can be improved by using a vehicle use tax. In the Czech Republic, however, a large part of the vehicle fleet is exempt from this tax, which is thus not general. This part of the fleet thus escapes taxation, for which there is no economic justification. To identify the actual ratio of emissions indicators of operating fleet segments in relation to vehicle use tax we use unique dataset composed of national emissions inventories data of the Copert program, road vehicle register data and vehicle testing stations data. It is also possible to quantify emissions production and determine the external costs of NOX, PM2.5, and CO2 generated by road transport segments in the Czech Republic. It was found that half of the production of the emissions in road transport in the Czech Republic representing almost 60% of the environmental costs were not covered by the existing tax due to the exclusion of part of the vehicle fleet from this taxation, especially private passenger vehicles.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Scientific Papers of the University of Pardubice. Series D, Faculty of Economics and Administration

ISSN

1211-555X

e-ISSN

1804-8048

Svazek periodika

30

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

16

Strana od-do

1598

Kód UT WoS článku

000891640000010

EID výsledku v databázi Scopus

2-s2.0-85148213496