Principles of taxation of road motor vehicles and their possibilities of application

Abstract

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.

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

“…The disadvantages of the tax are seen by Bjertnaes (2019) in the manufacturers' tendency to cheat in measuring and declaring this indicator, by David (2012; in substituting citizens' education and information with mere financial pressure, by Carling et al (2017) in the reduction of CO 2 emissions due to a slower transition to e-tailing, by Alberini et al (2018) in the reduction of emission benefits by postponing the purchase of a vehicle, and by Scrimgeour, Oxley and Fatai (2005) in the decrease of the gross domestic product and household consumption and welfare. Neither Klier and Linn (2015) nor Alberini and Bareit (2017) support this tax.…”

Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia

“…Every country in the world has different regulations in determining vehicle tax. (Cox & Eger III, 2006;David, 2013). Several studies conducted in several countries show different vehicle taxation systems, based on several factors.…”

Older motor vehicles and other aspects within the proposal of environmental tax in the Czech Republic

“…This 'burden' is called negative externality. In such a case, taxes can be used for correction of negative externalities and ensuring the economic eff ectivity in this situation (David, 2012) Tax should reach marginal costs of operators or users of motor vehicles where it is necessary to include marginal social costs of operating motor vehicles. In that case the situation can be called economically eff ective.…”