Principles of taxation of road motor vehicles and their possibilities of application
The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2012-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/60/2/0483/ |
| _version_ | 1818953714887557120 |
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| author | Petr David |
| author_facet | Petr David |
| author_sort | Petr David |
| collection | DOAJ |
| description | The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union. |
| first_indexed | 2024-12-20T10:10:40Z |
| format | Article |
| id | doaj.art-d4670096658345ad875d5333adfdcf2c |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-20T10:10:40Z |
| publishDate | 2012-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-d4670096658345ad875d5333adfdcf2c2022-12-21T19:44:10ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102012-01-0160248349210.11118/actaun201260020483Principles of taxation of road motor vehicles and their possibilities of applicationPetr David0Ústav účetnictví a daní, Mendelova univerzita v Brně, 613 00 Brno, Česká republikaThe article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union.https://acta.mendelu.cz/60/2/0483/taxroad motor vehicletax principlefunction of taxenvironment |
| spellingShingle | Petr David Principles of taxation of road motor vehicles and their possibilities of application Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis tax road motor vehicle tax principle function of tax environment |
| title | Principles of taxation of road motor vehicles and their possibilities of application |
| title_full | Principles of taxation of road motor vehicles and their possibilities of application |
| title_fullStr | Principles of taxation of road motor vehicles and their possibilities of application |
| title_full_unstemmed | Principles of taxation of road motor vehicles and their possibilities of application |
| title_short | Principles of taxation of road motor vehicles and their possibilities of application |
| title_sort | principles of taxation of road motor vehicles and their possibilities of application |
| topic | tax road motor vehicle tax principle function of tax environment |
| url | https://acta.mendelu.cz/60/2/0483/ |
| work_keys_str_mv | AT petrdavid principlesoftaxationofroadmotorvehiclesandtheirpossibilitiesofapplication |