Wpływ podatku od środków transportowych na działalność międzynarodowych przewoźników drogowych w województwie zachodniopomorskim
The impact of tax on means of transportation on the activities of international road carriers in the West Pomeranian voivodeship

Summary/Abstract: A transport company, just like any other economic unit, is obliged to pay taxes. Taxation is an extremely complex social, economic, political, constitutional and legal phenomenon that requires analysis from multiple perspectives. The structure of the tax system can change the actual decisions regarding the size of the investment, the type of assets that are being invested, and the choice of location of the investment. Transport enterprises, apart from the standard statutory charges incurred by most businesses, are obliged to pay tax on means of transport. The aim of this article was to analyze the extent to which this tax affects investment decisions made by transport companies in the West Pomeranian Voivodeship. For the purpose of the study, the following hypothesis was tested: the rates of road tolls and tax on means of transport can affect investments in the new fleet. The research material included quantitative and qualitative data on 184 transport companies based in the West Pomeranian Voivodeship. The selection of the research group was targeted. The research allowed to collect data on 26.1% of units that met the research criteria. The analysis used methods of descriptive statistics and economic analysis. The results of the research showed no relation between the number of cars used in a given commune by the surveyed transport companies and the tax rate on means of transport. The results obtained prove that in the case of the study group, entities from communes where the tax was lower did not increase their fleet to a greater extent than those where the tax rates were significantly higher. The results of the study allow to assume, with high probability, that expectations regarding the stimulating effect of fiscal stimuli in relation to the tax on transport means will not be reflected in the practice of transport companies. In the light of the above arguments, the hypothesis can be assumed to be proven wrong.

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