Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/242268 
Authors: 
Year of Publication: 
2019
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 14 [Issue:] 1 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2019 [Pages:] 47-64
Publisher: 
University of Economics, Faculty of Finance and Accounting, Prague
Abstract: 
The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was ascertained that this tax fails to directly or indirectly reflect the external costs of transport. It is through a relatively simple adjustment of the existing road tax rates that indirect reflection of certain items of the road transport external costs may be achieved. Firstly, changes must be made in the definition of the road tax base so as to contain emissions or other parameters of externalities; subsequently, the direct reflection of the road transport external costs in the tax may be achieved.
Subjects: 
Czech Republic
Externality
Road tax
Tax rate
JEL: 
H21
H23
Persistent Identifier of the first edition: 
Document Type: 
Article

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