The Possibility of Introduction of Annual Vehicle Tax in the Framework of Environmental Tax Reform in the Czech republic
|Author:||Bc. Zuzana Bumbálková|
|Year:||2005 - summer|
|Leaders:|| Mgr. Milan Ščasný PhD.
|Work type:|| Bachelors
|Awards and prizes:|
|Abstract:||In this paper I deal with the concept of the environmental tax reform in the Czech Republic. As there are already some other papers analysing the topic, I decided to look at the problem from another point of view and tried to find some more space for ETR away from the traditional energy taxation - in road transport.
In the first part I briefly summarize the background of the problem – external cost, environmental taxes and most importantly the concept of environmental tax reform. The second part is dedicated to the situation in the European Union and the Czech Republic. In the third chapter I deal with the possibility of introduction of an annual vehicle tax – in a way so that it could improve the situation in the transport sector in the Czech Republic and I try to point out the importance of such a tax, as there is no such tax currently in the Czech tax system. I suggest which taxes to cut (and how much) if the reform is to be really fiscally-neutral.