Model spravedlivé a efektivní environmentální silniční daně z osobních vozidel
Fair and Effective Environmental Road Tax on Passenger Vehicles

Summary/Abstract: Systems of taxation of passenger motor vehicles in the EU countries should be based on the principle of general environmental tax. We have established that this is feasible through introduction of CO2 emission values in grams per kilometre driven into the annual tax base of each operated car. Theoretical values of emissions in old vehicles may be calculated through the identification of dependence of emission levels on the engine capacity and year of the first registration of newer cars. We also determine calculation formulas of the environmental road tax rate in monetary units per emission unit. The tax liability for each passenger vehicle and revenue from environmental road tax may then be identified and compared with the quantified level of externalities caused by emissions generated by car traffic.

• Details
• Contents