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University of Technology, Sydney. Institute of Sustainable Futures. / This thesis investigates the implications that urban motorway development has for the sustainability of cities. It does this by focusing on the sudden increase in road traffic that follows after the opening of additional motorway capacity, known as induced traffic growth, and asking whether induced traffic growth affects the ability of an urban system to sustain its essential economic functions. The investigation also addresses how urban systems impact on the biosphere. Induced traffic growth, and the urban motorway development responsible for it, are often cited as a threat to sustainability because they are seen to increase fuel consumption and air pollution without necessarily improving accessibility within a city. Opponents to urban motorway construction claim that it merely represents a reshuffling of system elements, such that the spatial relationships between transport and land-use are changed, but the amount of time spent travelling, and the number of economic exchanges made by people, remain much the same. Motorway development advocates refute these claims, arguing that motorway construction reduces travel times, cuts emissions and fuel consumption and increases economic activity, thereby enhancing sustainability. While it should be possible to resolve these issues through a program of empirical analysis, the phenomenon remains contested, raising questions about why and how its contested status affects transport decision-making and transport science. These questions are answered in this thesis by first investigating the social and political context in which debate over induced traffic growth has taken place. To do this, Soft Systems Methodology is used to investigate the way in which conflicts over urban motorway development have been resolved in London, Sydney and Zürich. The comparative analysis highlights differences between the rules of the political decision-making systems in each of the cities, and how these distribute power to different groups within society. While the history of conflicts is similar in each of the cities, more power is given to special interest groups from industry in London and Sydney. By contrast, the system in Zürich gives more power to resident populations through its system of direct democracy. Consequently, urban motorway development, the induced traffic growth it gives rise to and the impacts they have on city operations are acted upon in Zürich to the extent that transport policy has focused more on the development of comprehensive public transport systems. This leads to the conclusion that the contested status of induced traffic growth is more a product of the socio-economic goals of particular interest groups within society than it is of shortcomings in the empirical record or essentially unresolved theoretical issues. With the political context as background, the thesis then reviews the empirical analyses and theoretical explanations for the phenomenon. First, a review of past empirical analyses is undertaken to identify the grounds that have been cited to refute the induced traffic growth hypothesis. Two key areas are identified. The first involves difficulties with distinguishing the sources of induced traffic growth from traffic reassignment. The second concerns the absence of traffic data for routes that are potential alternatives to a new motorway from which traffic reassignment may have taken place. A case study of the M4 Motorway in Sydney is presented with data for all arterial through-routes that cross relevant screenlines, thereby overcoming several of the shortcomings identified in the review. This case study adds to the general literature of case studies that corroborate the induced traffic growth hypothesis, but provides the first substantial documented case for an Australian city. A review of the theoretical explanations for the phenomenon finds that while both microeconomic evaluation and standard modelling procedures provide accounts for the phenomenon that meet institutional expectations of technical veracity, neither constitutes a substantial description of the causal mechanism for the phenomenon, leaving unanswered questions about some findings in the empirical record. This conclusion prompts the development of a systems-based explanation for induced traffic growth that defines it as a form of multiple system feedback processes controlled by a travel budget time constant. By accounting for the phenomenon and its effects in this way, an explanation is provided for changes to travel behaviour and patterns of land-use development that reveals how urban motorway development affects urban systems in an holistic way. The final section of the thesis combines the insights gained by examination of the politics of the transport decision-making system with empirical analyses and theoretical explanations for induced traffic growth, to produce a general systems view of cities and their place within the earth’s biosphere. This treatment considers the problems of oil depletion and global climate change, and the effects that urban motorway development has on the ability of urban systems to adapt to changes in the system environment brought about by these problems. The thesis concludes that urban motorway development and the processes that it triggers, which are embodied in the phenomenon of induced traffic growth, can undermine a city’s comparative ability to sustain the accessibility needs of its residents.

University of Technology, Sydney. Institute of Sustainable Futures. / This thesis investigates the implications that urban motorway development has for the sustainability of cities. It does this by focusing on the sudden increase in road traffic that follows after the opening of additional motorway capacity, known as induced traffic growth, and asking whether induced traffic growth affects the ability of an urban system to sustain its essential economic functions. The investigation also addresses how urban systems impact on the biosphere. Induced traffic growth, and the urban motorway development responsible for it, are often cited as a threat to sustainability because they are seen to increase fuel consumption and air pollution without necessarily improving accessibility within a city. Opponents to urban motorway construction claim that it merely represents a reshuffling of system elements, such that the spatial relationships between transport and land-use are changed, but the amount of time spent travelling, and the number of economic exchanges made by people, remain much the same. Motorway development advocates refute these claims, arguing that motorway construction reduces travel times, cuts emissions and fuel consumption and increases economic activity, thereby enhancing sustainability. While it should be possible to resolve these issues through a program of empirical analysis, the phenomenon remains contested, raising questions about why and how its contested status affects transport decision-making and transport science. These questions are answered in this thesis by first investigating the social and political context in which debate over induced traffic growth has taken place. To do this, Soft Systems Methodology is used to investigate the way in which conflicts over urban motorway development have been resolved in London, Sydney and Zürich. The comparative analysis highlights differences between the rules of the political decision-making systems in each of the cities, and how these distribute power to different groups within society. While the history of conflicts is similar in each of the cities, more power is given to special interest groups from industry in London and Sydney. By contrast, the system in Zürich gives more power to resident populations through its system of direct democracy. Consequently, urban motorway development, the induced traffic growth it gives rise to and the impacts they have on city operations are acted upon in Zürich to the extent that transport policy has focused more on the development of comprehensive public transport systems. This leads to the conclusion that the contested status of induced traffic growth is more a product of the socio-economic goals of particular interest groups within society than it is of shortcomings in the empirical record or essentially unresolved theoretical issues. With the political context as background, the thesis then reviews the empirical analyses and theoretical explanations for the phenomenon. First, a review of past empirical analyses is undertaken to identify the grounds that have been cited to refute the induced traffic growth hypothesis. Two key areas are identified. The first involves difficulties with distinguishing the sources of induced traffic growth from traffic reassignment. The second concerns the absence of traffic data for routes that are potential alternatives to a new motorway from which traffic reassignment may have taken place. A case study of the M4 Motorway in Sydney is presented with data for all arterial through-routes that cross relevant screenlines, thereby overcoming several of the shortcomings identified in the review. This case study adds to the general literature of case studies that corroborate the induced traffic growth hypothesis, but provides the first substantial documented case for an Australian city. A review of the theoretical explanations for the phenomenon finds that while both microeconomic evaluation and standard modelling procedures provide accounts for the phenomenon that meet institutional expectations of technical veracity, neither constitutes a substantial description of the causal mechanism for the phenomenon, leaving unanswered questions about some findings in the empirical record. This conclusion prompts the development of a systems-based explanation for induced traffic growth that defines it as a form of multiple system feedback processes controlled by a travel budget time constant. By accounting for the phenomenon and its effects in this way, an explanation is provided for changes to travel behaviour and patterns of land-use development that reveals how urban motorway development affects urban systems in an holistic way. The final section of the thesis combines the insights gained by examination of the politics of the transport decision-making system with empirical analyses and theoretical explanations for induced traffic growth, to produce a general systems view of cities and their place within the earth’s biosphere. This treatment considers the problems of oil depletion and global climate change, and the effects that urban motorway development has on the ability of urban systems to adapt to changes in the system environment brought about by these problems. The thesis concludes that urban motorway development and the processes that it triggers, which are embodied in the phenomenon of induced traffic growth, can undermine a city’s comparative ability to sustain the accessibility needs of its residents.

Este estudo propõe requisitos para a adequação da operação de cabotagem de contêineres nos terminais portuários brasileiros. Esta adequação transforma os terminais convencionais em terminais marítimos denominados aqui como rápidos. O conceito de terminais eficientes utilizado pelo projeto europeu Motorways of the Sea - MoS serviu como referência para o desenvolvimento da proposta. A metodologia utilizada fundamentou-se na coleta de dados através de entrevistas semiestruturadas a usuários da cabotagem, além de questionário online com especialistas e simulação por eventos discretos da operação de cabotagem. As respostas das entrevistas direcionaram o estudo para fatores de melhorias relacionados a processos de liberação da carga por parte de órgãos de fiscalização, custos portuários e controles alfandegários. A avaliação das respostas do questionário online se fez por meio de uma variação da técnica Delphi com Q-sort que consolidou as respostas em cinco categorias: administrativo/fiscal, custos, hinterlândia, infraestrutura e operacional. O modelo de simulação de eventos discretos verificou os dados operacionais e avaliou as diferenças entre a operação dos terminais convencionais e de terminais compatíveis com o modelo do projeto MoS. Os principais requisitos propostos são: a melhoria no processo de fiscalização com a simplificação nas inspeções e liberações das cargas; a redução de fretes para transporte de carga porta-a-porta; a existência de acessos terrestres (rodoviário/ferroviário) para interconexões entre os modais; a disponibilidade de infraestrutura adequada (equipamentos) para uso nos terminais; e a minimização de tempos operacionais e de entrega porta-a-porta. Uma derivação da técnica Matriz QFD (Quality Function Deployment) foi utilizada para obtenção do sequenciamento dos requisitos propostos. O estudo verificou que a aplicação dos requisitos salienta as oportunidades de melhorias na operação de cabotagem nos terminais brasileiros. Também ficou evidenciado a possibilidade de adequação dos terminais convencionais em terminais rápidos, mediante a aplicação do sequenciamento obtido para os requisitos propostos. / This study proposes requirements for the adequacy of Short Sea Shipping (SSS) operation in Brazilian container port terminals. This adaptation transforms conventional port terminals into maritime terminals called \"fast\". The concept of \"eficient terminals\" of the European project Motorways of the Sea MoS served as reference for the development of this proposal. The methodology was based on data collection through semi-structured interviews with SSS users as well as an online questionnaire with experts and discrete event simulation of SSS terminals. The responses from the interviews directed the study to factors related to processes of cargo release by regulatory agencies, port costs and customs controls. The evaluation of the online questionnaire responses was done by means of a variation of the Delphi technique with Q-sort that consolidated the responses in five aspects: administrative, costs, hinterland, infrastructure and operational. The discrete event simulation model verified operational data and evaluated the differences between the operation of conventional terminals and those compatible with the MoS project model. The main proposed requirements are: the process improvement to reduce inspections and cargo clearances, the freight reduction on cargo door-to-door transportation, the existence of land access (road/rail) for interconnections between modes, the availability of adequate infrastructure (equipment) for terminal use and the decrease of operating times and door-to-door delivery. The Quality Function Deployment (QFD) matrix technique was used to obtain a sequencing order for the proposed requirements. The study found that the requirements application highlights the improvement opportunities in SSS operation in Brazilian terminals. It was also evidenced the possibility of conversion of these conventional terminals on \"fast\" terminals, with the requirements sequencing order application.

Este estudo propõe requisitos para a adequação da operação de cabotagem de contêineres nos terminais portuários brasileiros. Esta adequação transforma os terminais convencionais em terminais marítimos denominados aqui como rápidos. O conceito de terminais eficientes utilizado pelo projeto europeu Motorways of the Sea - MoS serviu como referência para o desenvolvimento da proposta. A metodologia utilizada fundamentou-se na coleta de dados através de entrevistas semiestruturadas a usuários da cabotagem, além de questionário online com especialistas e simulação por eventos discretos da operação de cabotagem. As respostas das entrevistas direcionaram o estudo para fatores de melhorias relacionados a processos de liberação da carga por parte de órgãos de fiscalização, custos portuários e controles alfandegários. A avaliação das respostas do questionário online se fez por meio de uma variação da técnica Delphi com Q-sort que consolidou as respostas em cinco categorias: administrativo/fiscal, custos, hinterlândia, infraestrutura e operacional. O modelo de simulação de eventos discretos verificou os dados operacionais e avaliou as diferenças entre a operação dos terminais convencionais e de terminais compatíveis com o modelo do projeto MoS. Os principais requisitos propostos são: a melhoria no processo de fiscalização com a simplificação nas inspeções e liberações das cargas; a redução de fretes para transporte de carga porta-a-porta; a existência de acessos terrestres (rodoviário/ferroviário) para interconexões entre os modais; a disponibilidade de infraestrutura adequada (equipamentos) para uso nos terminais; e a minimização de tempos operacionais e de entrega porta-a-porta. Uma derivação da técnica Matriz QFD (Quality Function Deployment) foi utilizada para obtenção do sequenciamento dos requisitos propostos. O estudo verificou que a aplicação dos requisitos salienta as oportunidades de melhorias na operação de cabotagem nos terminais brasileiros. Também ficou evidenciado a possibilidade de adequação dos terminais convencionais em terminais rápidos, mediante a aplicação do sequenciamento obtido para os requisitos propostos. / This study proposes requirements for the adequacy of Short Sea Shipping (SSS) operation in Brazilian container port terminals. This adaptation transforms conventional port terminals into maritime terminals called \"fast\". The concept of \"eficient terminals\" of the European project Motorways of the Sea MoS served as reference for the development of this proposal. The methodology was based on data collection through semi-structured interviews with SSS users as well as an online questionnaire with experts and discrete event simulation of SSS terminals. The responses from the interviews directed the study to factors related to processes of cargo release by regulatory agencies, port costs and customs controls. The evaluation of the online questionnaire responses was done by means of a variation of the Delphi technique with Q-sort that consolidated the responses in five aspects: administrative, costs, hinterland, infrastructure and operational. The discrete event simulation model verified operational data and evaluated the differences between the operation of conventional terminals and those compatible with the MoS project model. The main proposed requirements are: the process improvement to reduce inspections and cargo clearances, the freight reduction on cargo door-to-door transportation, the existence of land access (road/rail) for interconnections between modes, the availability of adequate infrastructure (equipment) for terminal use and the decrease of operating times and door-to-door delivery. The Quality Function Deployment (QFD) matrix technique was used to obtain a sequencing order for the proposed requirements. The study found that the requirements application highlights the improvement opportunities in SSS operation in Brazilian terminals. It was also evidenced the possibility of conversion of these conventional terminals on \"fast\" terminals, with the requirements sequencing order application.

Le transport intérieur de marchandises de l’Union européenne (UE) se caractérise par la domination du transport routier. En tant que mode le plus utilisé, le transport routier génère les coûts externes les plus considérables. Il est le responsable principal de la congestion routière et des émissions de CO2 qui sont les deux problèmes majeurs du système européen de transport de marchandises. Pour lutter contre ces deux problèmes, l’UE investit des fonds publics dédiés à la construction de nouvelles infrastructures afin d’augmenter leur capacité et de répondre à la demande de transport. De plus, elle favorise les solutions permettant d’alléger les trafics routiers comme le transfert modal d’une partie du trafic routier saturé vers d’autres modes moins polluants. Dans ce contexte, l’UE a promu les autoroutes de la mer (AdM). Nous avons analysé le contexte de développement des AdM, leur positionnement dans le système de transport et leur perspective de développement dans l’UE pour clarifier leur concept et étayer leur pertinence. En effet, pour répondre aux objectifs de l’UE de l’éliminer la congestion routière et de réduire les émissions de CO2, les AdM sont développées pour diminuer le trafic des poids lourds circulant sur les routes. Dans ce cas, la technique du navire roulier permettant de transporter des poids lourds semble adaptée. Les AdM constituent un nouveau parcours pour la construction d’itinéraire d’acheminement des marchandises des transporteurs routiers. Elles offrent une solution moins couteuse que le « tout routier ». En utilisant les AdM, les transporteurs routiers peuvent réduire les émissions de CO2 dues à leur activité grâce à la diminution de la distance routière parcourue. Ainsi, les AdM constituent un mode de transport complémentaire du transport routier. Dans le cadre de la France, les trafics routiers de marchandises se composent d’une part important des flux de transit. De plus, à cause des obstacles naturels à la frontière tels que les Pyrénées, les Alpes et la Manche, les flux de transit se concentrent sur deux axes routiers principaux : l’un, du nord au sud de la France et l’autre, à bord de la Méditerranée. En favorisant le transfert modal de la route vers la mer, la mise en œuvre des AdM permet d’alléger les trafics sur ces axes. Dans ce contexte opérationnel, les ports jouent ainsi un rôle important. Situé au nord de la France, le port du Havre serait impliqué pour alléger le trafic routier du nord au sud de la France. Ainsi, nous avons étudié le cas du port du Havre pour évaluer la possibilité de ce transfert modal. / The inland freight transport in the European Union is characterized by the domination of road transport. As the most used, road transport generates the most significant external costs. It is primarily responsible for traffic congestion and CO2 emissions which are the two major problems of the European system of freight transport. To fight against these problems, the EU invests public funds dedicated to the construction of new infrastructure to increase capacity and meet the demand for transport. In addition, it promotes solutions to alleviate road traffic as a modal shift from road traffic saturated to less polluting modes. In this context, the EU has promoted the motorways of the sea (MoS). We analyzed the development context MoS, their position in the transportation system and development prospect in the European Union to clarify its concept and its relevance. In order to meet the objectives of the EU to eliminate congestion and reduce CO2 emissions, MoS are developed to reduce the heavy vehicle driven on the road. In this case, the technique of rollon/ roll-off to carry heavy weight seems appropriate. MoS are new routes for the construction of routings goods hauliers. They offer a less expensive than the "all roads" solution. Using MoS, hauliers can reduce CO2 emissions thank to reducing the roadway travel. For this reason, the MoS are a complementary mode of road transport. In France, road freight traffic accounts for a large number of transit flows. Also, the number of border crossings is limited due to natural barriers of the Pyrenees, the Alps and the English Channel. Congestion is therefore serious on two main roads: one from north to south of France and the other go along the Mediterranean Sea. Promoting modal shift from road to sea by the implementation of MoS, part of the traffic of these axes and points of saturated transition could be carried over the sea. Ports thus play an important role to make the shift from land to sea. Located in northern France, the port of Le Havre can be involved to ease the traffic from north to south of France. We studied the case of the port of Le Havre to assess the feasibility of this modal shift.

The following doctoral thesis, sponsored by Autostrada del Brennero S.p.A. (an Italian highway concession company in charge of managing toll roads) consists on empirical essays at the crossroad between transport and regional economics. They focus on different aspects that directly involve motorways (i.e, safety, intermodality, and commuting dynamics) and they are aimed at providing further evidences that transport institutions and policy makers could take into account throughout their decision-making processes. The first chapter presents a research article that seeks to determine the impact of an average speed enforcement system in reducing highway accidents. Indeed, at the end of 2005, Autostrade per l'Italia (ASPI) and the Italian traffic police progressively deployed along the Italian tolled motorway network an average speed enforcement system, named Safety Tutor, able to determine the average speed of vehicles over a long section to encourage drivers to comply with speed limits and improve safety. To empirically test the extent to which Safety Tutor led to a reduction in both total and fatal accidents on Italian highways during the period of 2001-2017, we carried out a generalized difference-in-differences estimation using a unique panel dataset that exploits the heterogeneous accident data within all tolled motorway sectors in a quasi-experimental setting. To deal with the potential endogeneity of the non-random placement of Safety Tutor sites, we utilized an instrumental variable strategy by using the network of motorway sectors managed by ASPI and its controlled concessionaires from 2005 onwards (i.e., when the technology was available) as an instrument to predict Safety Tutor adoption. We found that a 10% increase in Safety Tutor coverage led to an average reduction in total accidents of 3.9%, whereas there is no evidence of a significant causal effect of Safety Tutor in reducing fatal accidents. The second chapter presents a research article that seeks to investigate the inter-modal competition between motorway and high-speed rail (HSR) services, as the extent to which HSR demand could be the result of a modal shift from motorways is a relevant issue in any cost-benefit analysis of HSR investments. Indeed, the development of HSR has had a notable impact on modal market shares on the routes on which its services have been implemented. To analyse whether the HSR expansion in Italy has led to a modal shift from motorway to HSR, we empirically test i) whether HSR openings adjacent to motorway sectors have reduced the total km travelled by light vehicles on these sectors during the period 2001-2017; and ii) whether this reduction has been persistent or even more evident after the opening of on-track competition between two HSR operators. To do so, we carried out a generalized difference-in-differences estimation, using a unique panel dataset that exploits the heterogeneous traffic data within all tolled motorway sectors in a quasi-experimental setting. Our findings reveal that neither HSR openings nor the opening of on-track competition led to a modal shift from motorway to HSR services, as the two transport modes are non-competing. Conversely, HSR expansion had a slightly positive impact on motorway traffic. The third chapter presents a data article in a “data in brief” format that describes a dataset on municipality-to-municipality commuting patterns in Italy over the 1991, 2001, and 2011 censuses aimed at investigating the role of transport infrastructures and the structural transformation of the economy on worker mobility. At this purpose, a core origin-destination dataset on the number of workers moving between municipalities, or within the same municipality, has been linked with further municipality covariates on jobs location, population, and the distances in meters and journey times in minutes between all municipalities. Even though these data are freely available online, they require some tedious work to organize. Therefore, this data article brings the necessary information together and makes the dataset available on request. The dataset offers applied researchers an alternative source of information to shed new lights on the changing shape of urban systems by analysing i) the impact of infrastructural endowment in providing better job accessibility, or ii) the connection between increasing commuting patterns and the structural transformation of the economy due to the tertiarization process from 1991 to 2011.

Dans une perspective de réalisation du marché unique européen, la libéralisation des différents secteurs d'activités en Europe dont celui des transports au courant des années 1990, entraîne le développement des différents modes et une surcroissance du transport routier avec certes de réels avantages en terme de développement économique, de compétitivité et d'emploi, mais aussi de sérieux inconvénients : congestion des grands axes routiers et augmentation du taux d'émissions de C02. Encourager l'intermodalité et promouvoir le développement des modes alternatifs à la route, rééquilibrer les différents modes de transport, constituent désormais l'une des principales priorités de l'Europe. Sous les auspices du Livre Blanc de 2001 relatif à la politique européenne des transports, les autoroutes de la mer naquirent sous un jour insuffisamment éclairé, et, actuellement, elles essaient de se frayer un véritable chemin. Elles présentent néanmoins des caractéristiques essentielles : considérées à la fois comme des infrastructures et des services de transport, elles constituent des lignes régulières de transport maritime à haute fréquence et à haute qualité de service, assurant des liaisons entre deux ou plusieurs ports d'au moins deux États membres de l'Union Européenne. Issues de la nouvelle politique européenne des transports, elles répondent aux impératifs de décongestion des grands axes routiers saturés, de sécurité routière, de développement durable et de protection de l'environnement, favorisant ainsi le développement et la croissance du marché intérieur. Or, l'absence d'un statut juridique initial applicable aux autoroutes de la mer a de réels impacts sur l'émergence de ce concept, qui évolue en s'adaptant aux nouvelles contraintes, en relevant de nombreux défis. Le bilan actuellement mitigé des autoroutes de la mer en Europe conduit à s'interroger sur les perspectives de leur pérennisation. Dès lors, notre réflexion est orientée vers deux aspects juridiques essentiels. D'une part l'impact réel de l'absence d'un régime juridique initial sur l'émergence des autoroutes de la mer et sur les mécanismes de financement qui l'accompagnent. D'autre part, la détermination d'un cadre juridique favorable au développement des autoroutes de la mer dans une perspective d'assurer leur meilleure intégration dans la chaîne logistique globale, et leur émergence comme véritable alternative durable, crédible et efficace à la route intégrale. / With the prospect to achieve the European single market, liberalization of various sectors in Europe including transport in the 1990s decade, leads to the development of different means of transport and the increase of road transport activities, certainly with real benefits such as economic development, competitiveness and employment; but also serious drawbacks : congestion of highways and increase in C02 emissions. Encouraging intermodality and promote the development of road alternatives, adjusting the balance between means of transport, is considered as one of European Union key priorities. Under the auspices of 2001 White Paper European transport policy, Motorways of the Sea concept were insufficiently informed, and currently, looking for his own way. Nevertheless they do present essential characteristics: both transport infrastructures and services, Shipping line services which are regular, frequent and of good quality , inbound to two or more sea ports to at least two states member of European Union. From the new European transport policy, they meet the requirements : road safety, sustainable development, safe environment, promoting growth in European Union internal market. However, the absence of an initial legal status applicable to the Motorways of the Sea has a real impact on the emergence of this concept, which evolves by adapting to new constraints, raising many challenges. The current mixed picture of Motorways of the Sea in Europe raises questions about the prospects for their sustainability. Our focus is directed towards two key legal aspects. On one hand the real impact of the absence of an initial legal status on the emergence of motorways of the sea and the funding mechanisms that accompany it. On the other hand, the determination of legal framework favourable to the development of Motorways of the sea which will contribute to a better integration into the global Supply Chain and emerge as truly sustainable alternative, credible and effective to the integral road transport.

Subject matter of my diploma paper is {\clqq} Tax burden of road transfer in select entrepreneurial subject``. My aim is optimise tax charge of road transfer in this entrepreneurial subject. I define long-term corporeal property, manners of its acquisition and its depreciation in introductory part. Further, I describe taxes and compulsory charges, which closely bear with road transfer. I focus on tax charge in factual company, which carries bussiness in road transfer in the end. I investigate tax stress at tax and duties, which directly bear with road transfer. It is about road tax, consumer tax of mineral oils, value added tax (VAT), the duties from usages of motorways and high-roads and finally insurance of responsibility for damage caused operation of motor vehicle. I compare tax burden of two particular trucking systems the company has available and I propose options available to a possible reduction of tax charge in these two freighters.

State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.