This contribution deals with issues of carbon dioxide emissions generated by road motor vehicles in the Czech Republic and the European Union. We discuss the current need for the introduction of environmental features to the system of taxation of motor vehicles, aiming at the mitigation of harmful substances emitted into the atmosphere. The most harmful substance produced during the combustion of hydrocarbon fuels by motor vehicles is CO 2 , whose emissions are subsequently used as an instrument for green tax reforms in the European Union member states. In this article we defi ne the main EU legal standards regulating harmful substances emitted into the atmosphere as a result of road motor transport. We may cite for instance the Regulation (EC) No. 443/2009 setting CO 2 emission performance standards for new passenger cars. The aim of the European Union is to reduce average emission values of new passenger cars sold in the EU to 130 g CO 2 /km by 2015 and to 95 g CO 2 /km by 2020. Assessment of tax on motor vehicles according to CO 2 emissions shall help fulfi l commitments from the Kyoto Protocol, aiming at the reduction of greenhouse gas emissions.
The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of road tax. Direct measurement of administrative costs is done by using the method called the method of recounted worker which classifies employees of local tax authorities in separate groups and assigns each group a specific number of employees for each reference road tax using the conversion factors. Then it defines the total expenditure of local tax authorities using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of road tax receipts. It can be said from obtained results that direct administrative costs of road taxes are higher, especially if the Ministry of Finance (2004) states that the average direct administrative costs of the tax system in the Czech Republic reach about 2 %. The results achieved in individual surveyed years are for road tax in relation to the reported average value of direct administrative costs of the tax system in the Czech Republic, increased on average by about 1.96 percentage point. Finally, the results of measurements indicating the proposed amendment are discussed.
This paper deals with the issue of the recurrent tax on immovable property and its signifi cance in the tax systems of the EU Member States. The recurrent tax on immovable property is classifi ed as property taxes, also according to the international methodology of the classifi cation of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on the defi ned timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defi ning the theoretical basis for the application of this tax in modern tax systems and its confl ict with the issue of double taxation.
ANDRLÍK BŘETISLAV: Composition of motor vehicle fl eet in the Czech Republic and the European Union. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013, LXI, No. 7, pp. 1969-1976 The contribution studies the composition of motor vehicle fl eet in the Czech Republic. The current state of fl eet is discussed and the age indicator of the respective categories of the Czech fl eet is stressed. Average age of the categories of passenger cars, trucks, buses and motorcycles is identifi ed using the results obtained through the analyses of numerical characteristics of the fl eet. The article discusses passenger cars and trucks in more detail because these are the groups representing the largest proportions within the fl eet in the Czech Republic. The evaluation of the Czech fl eet is followed by the identifi cation of key characteristics of fl eets in the EU member states. In conclusion, the need for debate over this topic in the Czech Republic is stressed as well as the necessity of fi nding ways to decrease the average age of the Czech fl eet in the view of negative environmental aspects related to its high average age. road motor vehicle, fl eet age, negative externality, Czech Republic
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