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Principles of taxation of road motor vehicles and their possibilities of application

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  • Petr David

    (Ústav účetnictví a daní, Mendelova univerzita v Brně, 613 00 Brno, Česká republika)

Abstract

The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union.

Suggested Citation

  • Petr David, 2012. "Principles of taxation of road motor vehicles and their possibilities of application," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 483-492.
    • Handle: RePEc:mup:actaun:actaun_2012060020483
    DOI: 10.11118/actaun201260020483
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    References listed on IDEAS

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    1. Messere, Ken & de Kam, Flip & Heady, Christopher, 2003. "Tax Policy: Theory and Practice in OECD Countries," OUP Catalogue, Oxford University Press, number 9780199241484, Decembrie.
    2. A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 4, number 4.
    3. Singer, Brett C. & Harley, Robert A., 1996. "A Fuel-Based Motor Vehicle Emission Inventory," University of California Transportation Center, Working Papers qt35k0z6vv, University of California Transportation Center.
    4. A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 3, number 3.
    5. Santos, Georgina & Behrendt, Hannah & Maconi, Laura & Shirvani, Tara & Teytelboym, Alexander, 2010. "Part I: Externalities and economic policies in road transport," Research in Transportation Economics, Elsevier, vol. 28(1), pages 2-45.
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    Cited by:

    1. Břetislav Andrlík, 2014. "Road Tax on Truck Traffic with Environmental Aspects," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(2), pages 28-46.
    2. Petr David & Milan Křápek, 2013. "Older motor vehicles and other aspects within the proposal of environmental tax in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2033-2043.

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