This diploma thesis deals with administrative costs of a road tax. The increase in tax liability per vehicle based on introduction of environmental road tax is deter-mined by quantification of administrative costs. The administrative costs emerging during collection of road tax in current period were quantified at first. Then future administrative costs are estimated with assumption that road tax is collected from each car and general environmental tax is determined by CO2 emission. The next step is to determine administrative costs per one vehicle. Consequently future administrative costs will be estimated based on total number of registered cars in the Czech Republic. These costs are assigned to 1 gram of CO2 emission produced by cars on 1 realized kilometre. In the end two models of increase in tax liability per vehicle will be compared. Quantitative and qualitative analyses that evaluate current situation of collection of road tax in the Czech Rep. are also part of the thesis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:178505 |
| Date | January 2014 |
| Creators | Pindur, Ivo |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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