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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F14%3A00228549%21RIV15-MSM-43110___
rdf:type
skos:Concept n7:Vysledek
rdfs:seeAlso
http://www.vse.cz/efaj/118
dcterms:description
The contribution deals with issues of taxation of truck traffic in the Czech Republic and European Union countries. The article discusses the current need for the introduction of environmental features aiming at the mitigation of harmful substances emitted into the atmosphere to the system of truck traffic taxation. Within the tax system, we focus on the road tax mechanism, defining only those circumstances that relate to environmental features of the determination of the tax base or tax reliefs dependent on the compliance with the applicable EURO emission standard. The article outlines systems of truck taxation in the European Union member states with focus on the determination of the tax base. The EURO emission standard, which is clearly identified and binding upon all the truck producers at present, has been introduced as the environmental factor related to pollutants emitted to the atmosphere, and it subsequently assumes the role of a %22green%22 feature of the road taxes on trucks in those EU countries which introduced such environmentally friendly aspects. A special section describes systems of road tax with environmental aspects levied on trucks in Bulgaria, Hungary, the Netherlands, Germany, Slovak Republic, Slovenia and Sweden. In conclusion, we mention the necessity of discussion over this topic in the conditions of the Czech Republic and the requirement to regulate the system of road taxes imposed on trucks, calling for reduction of harmful substances generated by traffic. The contribution deals with issues of taxation of truck traffic in the Czech Republic and European Union countries. The article discusses the current need for the introduction of environmental features aiming at the mitigation of harmful substances emitted into the atmosphere to the system of truck traffic taxation. Within the tax system, we focus on the road tax mechanism, defining only those circumstances that relate to environmental features of the determination of the tax base or tax reliefs dependent on the compliance with the applicable EURO emission standard. The article outlines systems of truck taxation in the European Union member states with focus on the determination of the tax base. The EURO emission standard, which is clearly identified and binding upon all the truck producers at present, has been introduced as the environmental factor related to pollutants emitted to the atmosphere, and it subsequently assumes the role of a %22green%22 feature of the road taxes on trucks in those EU countries which introduced such environmentally friendly aspects. A special section describes systems of road tax with environmental aspects levied on trucks in Bulgaria, Hungary, the Netherlands, Germany, Slovak Republic, Slovenia and Sweden. In conclusion, we mention the necessity of discussion over this topic in the conditions of the Czech Republic and the requirement to regulate the system of road taxes imposed on trucks, calling for reduction of harmful substances generated by traffic.
dcterms:title
Road Tax on Truck Traffic with Environmental Aspects Road Tax on Truck Traffic with Environmental Aspects
skos:prefLabel
Road Tax on Truck Traffic with Environmental Aspects Road Tax on Truck Traffic with Environmental Aspects
skos:notation
RIV/62156489:43110/14:00228549!RIV15-MSM-43110___
n4:aktivita
n18:S
n4:aktivity
S
n4:cisloPeriodika
2
n4:dodaniDat
n16:2015
n4:domaciTvurceVysledku
n15:3147665
n4:druhVysledku
n13:J
n4:duvernostUdaju
n10:S
n4:entitaPredkladatele
n11:predkladatel
n4:idSjednocenehoVysledku
42936
n4:idVysledku
RIV/62156489:43110/14:00228549
n4:jazykVysledku
n8:eng
n4:klicovaSlova
road tax; negative externality; EURO standard
n4:klicoveSlovo
n14:road%20tax n14:negative%20externality n14:EURO%20standard
n4:kodStatuVydavatele
CZ - Česká republika
n4:kontrolniKodProRIV
[816F892EB309]
n4:nazevZdroje
European Financial and Acounting Journal
n4:obor
n6:AE
n4:pocetDomacichTvurcuVysledku
1
n4:pocetTvurcuVysledku
1
n4:rokUplatneniVysledku
n16:2014
n4:svazekPeriodika
9
n4:tvurceVysledku
Andrlík, Břetislav
s:issn
1802-2197
s:numberOfPages
19
n17:organizacniJednotka
43110