Acta Univ. Agric. Silvic. Mendelianae Brun. 2014, 62, 613-621
Published online 2014-10-04

Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation

Břetislav Andrlík

Department of Accounting and Taxes, Mendel univerzity in Brno, Zemědělská 1, 613 00 Brno, Czech Republic

This contribution deals with issues of carbon dioxide emissions generated by road motor vehicles in the Czech Republic and the European Union. We discuss the current need for the introduction of environmental features to the system of taxation of motor vehicles, aiming at the mitigation of harmful substances emitted into the atmosphere. The most harmful substance produced during the combustion of hydrocarbon fuels by motor vehicles is CO2, whose emissions are subsequently used as an instrument for green tax reforms in the European Union member states.
In this article we define the main EU legal standards regulating harmful substances emitted into the atmosphere as a result of road motor transport. We may cite for instance the Regulation (EC) No. 443/2009 setting CO2 emission performance standards for new passenger cars. The aim of the European Union is to reduce average emission values of new passenger cars sold in the EU to 130 g CO2/km by 2015 and to 95 g CO2/km by 2020. Assessment of tax on motor vehicles according to CO2 emissions shall help fulfil commitments from the Kyoto Protocol, aiming at the reduction of greenhouse gas emissions.


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