Komparace zdaňování vozidel ve vybraných zemích

Abstract

The theoretical part describes the basic information of tax theory, car taxation with describtion of actually situation of car taxation harmonisation in the countries of European union.

In the practical part the theoretical interpretation are applied with the calculation tax liability of registration and annual taxes. Calculations are sight on absolute and relative taxation of car ownership. Lastly is examined influence of registration and annual tax of car ownership in the countries of the European union.