Work

Older motor vehicles and other aspects within the proposal of environmental tax in the Czech Republic

Year: 2013

Type: article

Abstract: The article deals with theoretical and practical aspects of introducing environmental road tax for motor vehicles registered in the Czech Republic. The article analyses requirements to be met by this type of tax and reviews its functions. Further it analyses practical aspects in the sense of existence of data that is needed for accomplishing the task to find an ideal form of environmental tax. Based on these foundations, the authors identified a suitable model of taxation of motor vehicles registered in 2000 and after. Another aim was finding proper variables as regards the need of calculation of theoretical emission data in motor vehicles registered in the Czech Republic before 2000. The proposed model is expected to use emission limits as declared in technical documentation of motor vehicles registered after 2000 and theoretical limits calculated by means of variables of engine capacity and time in older motor vehicles despite the fact that these variables provide explanation for the analysed emission effect just in case of 58% diesel engines, more precisely in case of 82% petrol engines.

Source: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

DOI: 10.11118/actaun201361072033

Authors: Petr David, Milan Křápek

Institutions: Mendel University in Brno, Private College of Economic Studies Znojmo

Language: English

Topic: Energy, Environment, and Transportation Policies

Subfield: Renewable Energy, Sustainability and the Environment

Field: Energy

Domain: Physical Sciences

Open Access status: diamond

Funder: Technology Agency of the Czech Republic

Award: Software which takes into account the environmental principles of the taxation of road vehicles in the Czech Republic