Acta Univ. Agric. Silvic. Mendelianae Brun. 2013, 61, 2033-2043
Published online 2013-12-24

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

Petr David1, Milan Křápek2

1Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
2Department of Mathematics, Statistics and Informatics, Private College of Economic Studies in Znojmo, Loucká 656/21, 669 02 Znojmo, Czech Republic

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.


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