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

Author

Listed:
  • Petr David

    (Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic)

  • Milan Křápek

    (Department of Mathematics, Statistics and Informatics, Private College of Economic Studies in Znojmo, Loucká 656/21, 669 02 Znojmo, Czech Republic)

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.

Suggested Citation

  • 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.
    • Handle: RePEc:mup:actaun:actaun_2013061072033
    DOI: 10.11118/actaun201361072033
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    References listed on IDEAS

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    1. 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.
    2. A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 4, number 4.
    3. 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.
    4. A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 3, number 3.
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    Cited by:

    1. Veronika Novotná & Vladěna Štěpánková, 2015. "Parameter Estimation for Dynamic Model of the Financial System," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 2051-2055.

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