scholarly journals Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic

2008 ◽  
Vol 3 (4) ◽  
pp. 92-106 ◽  
Author(s):  
Petr Šauer ◽  
Ondřej Vojáček ◽  
Jaroslav Klusák ◽  
Alena Hadrabová
Keyword(s):  
Czech Republic ◽  
Tax Reform ◽  
Environmental Tax ◽  
Environmental Tax Reform ◽  
The Czech Republic ◽  
Policy Issues ◽  
Reform Implementation

Introducing Environmental Tax Reform: The Case of the Czech Republic

2011 ◽  
pp. 131-147 ◽  
Author(s):  
Petr Šauer ◽  
Ondřej Vojáček ◽  
Jaroslav Klusák ◽  
Jarmila Zimmermannová
Keyword(s):  
Czech Republic ◽  
Tax Reform ◽  
Environmental Tax ◽  
Environmental Tax Reform ◽  
The Czech Republic

Tax Reform and Economic Transition in the Czech Republic

1994 ◽  
Vol 15 (1) ◽  
pp. 64-80 ◽  
Author(s):  
CHRISTOPHER HEADY ◽  
NAJMA RAJAH ◽  
STEPHEN SMITH
Keyword(s):  
Czech Republic ◽  
Tax Reform ◽  
Economic Transition ◽  
The Czech Republic

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

2013 ◽  
Vol 61 (7) ◽  
pp. 2033-2043 ◽  
Author(s):  
Petr David ◽  
Milan Křápek
Keyword(s):  
Czech Republic ◽  
Motor Vehicles ◽  
Suitable Model ◽  
Environmental Tax ◽  
Technical Documentation ◽  
Emission Data ◽  
The Czech Republic ◽  
Proposed Model ◽  
Emission Effect ◽  
Emission Limits

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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