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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:201922 |
| Date | January 2014 |
| Creators | Čejková, Eliška |
| Contributors | Zídková, Hana, Kouba, Tomáš |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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