Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(2), 483-492 | DOI: 10.11118/actaun201260020483

Principles of taxation of road motor vehicles and their possibilities of application

Petr David
Ústav účetnictví a daní, Mendelova univerzita v Brně, 613 00 Brno, Česká republika

The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union.

Keywords: tax, road motor vehicle, tax principle, function of tax, environment
Grants and funding:

This text is supported by the research project "The Czech economy in the process of integration and globalization and development of the agrarian sector and service sector in the new conditions of European integrated market", identification code VZ: 62156 48904.

Received: November 30, 2011; Published: October 3, 2013  Show citation

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David, P. (2012). Principles of taxation of road motor vehicles and their possibilities of application. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(2), 483-492. doi: 10.11118/actaun201260020483
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