The diploma thesis focuses on environmental taxation of road motor vehicles in EU countries. Firstly, the thesis deals with negative external effects of transport which are the reason for the existence of the environmental taxes. Secondly, tools used for regulation of negative external effects in the area of environmental protection including environmental tax reform are described. Subsequently, the thesis presents legislation for taxation of road transport in the European Union and analyses the road motor vehicle taxation in the EU member states with regard to environmental aspects. Moreover, the systems of taxation of ownership of road motor vehicles in selected countries of the European Union (Denmark, Italy, Netherlands and Sweden) are described and the levels of taxation of cars and trucks in the Czech Republic and in selected countries of the European Union are compared. The thesis also includes a proposal for taxation of road motor vehicles in the Czech Republic with regard to the environmental impacts of road transport.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429042 |
| Date | January 2019 |
| Creators | Červenková, Pavlína |
| 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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