About: Taxation of Vehicles According to Emissions of Carbon Dioxide

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The taxation of road vehicles can be seen as a property tax, business tax, or environmental tax. The current perspective of this tax is undoubtedly its focus on the environmental damage caused by operation of motor vehicles. Inclusion of road tax among other taxes and past efforts of the European Commission suggest that there is an attempt to modernize and harmonize the traditional concept of taxation of road vehicles in the European Union member countries. In European Union member countries there are still considerable differences in approach and implementation of taxation of motor vehicles. If the tax would have to fulfill any other functions over the standard property tax, it is necessary to examine possible effects of differences in road tax in European Union member countries and address found negative effects on the central level. This makes possible to avoid distortions in the single European market, or any other violation of principles of the European Union. The taxation of road vehicles can be seen as a property tax, business tax, or environmental tax. The current perspective of this tax is undoubtedly its focus on the environmental damage caused by operation of motor vehicles. Inclusion of road tax among other taxes and past efforts of the European Commission suggest that there is an attempt to modernize and harmonize the traditional concept of taxation of road vehicles in the European Union member countries. In European Union member countries there are still considerable differences in approach and implementation of taxation of motor vehicles. If the tax would have to fulfill any other functions over the standard property tax, it is necessary to examine possible effects of differences in road tax in European Union member countries and address found negative effects on the central level. This makes possible to avoid distortions in the single European market, or any other violation of principles of the European Union. (en)
Title	Taxation of Vehicles According to Emissions of Carbon Dioxide Taxation of Vehicles According to Emissions of Carbon Dioxide (en)
skos:prefLabel	Taxation of Vehicles According to Emissions of Carbon Dioxide Taxation of Vehicles According to Emissions of Carbon Dioxide (en)
skos:notation	RIV/62156489:43110/13:00210320!RIV14-TA0-43110___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(TD010219)
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	David, Petr Ptáčková Mísařová, Petra Andrlík, Břetislav
http://linked.open.../riv/druhVysledku	B - Odborná kniha
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	109865
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/13:00210320
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Emissions; Road Tax; European Union (en)
http://linked.open.../riv/klicoveSlovo	Emissions European Union Road Tax
http://linked.open...ontrolniKodProRIV	[3CEC1C9EDA54]
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	Taxation of Vehicles According to Emissions of Carbon Dioxide
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...v/pocetStranKnihy	106 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	Software which takes into account the environmental principles of the taxation of road vehicles in the Czech Republic
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	David, Petr Ptáčková Mísařová, Petra Andrlík, Břetislav
number of pages	106 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Akademické nakladatelství CERM
https://schema.org/isbn	978-80-7204-857-1
http://localhost/t...ganizacniJednotka	43110

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