Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 9-18 | DOI: 10.11118/actaun201260070009

Taxation of passenger motor vehicles with environmental aspect

Břetislav Andrlík
Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

The article deals with the issue of taxation of passenger motor vehicles in the Czech Republic and European Union member countries. It focuses on the topic of integrating environmental aspects into taxation systems of passenger motor vehicles with the aim of reducing production and releasing harmful substances into the air. CO2 emissions produced by combustion of hydrocarbon fuels by motor vehicles is described as the most harmful substance, and it is used as an tool for ecological taxation reforms in individual European Union member countries. With regards to taxation, the article deals with mechanisms of registration tax and road tax and defines relation between the two tax mechanisms and their positive and negative aspects.
The article briefly defines individual taxation systems of motor vehicles in European Union member countries. In addition, it includes classification of those member countries which use CO2 emission-based registration tax and road tax. The article focuses in detail on road tax systems in Germany, Finnland and the United Kingdom. The United Kingdom became the first member country to apply CO2 emissions-based rates of road tax. The conclusion of the article suggests a discussion over this issue in terms of the Czech Republic and modification of road tax based on reducing CO2 emissions.

Keywords: road tax, property tax, negative externality, Czech Republic
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: August 30, 2012; Published: July 2, 2013  Show citation

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Andrlík, B. (2012). Taxation of passenger motor vehicles with environmental aspect. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(7), 9-18. doi: 10.11118/actaun201260070009
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