Problematika daně silniční v České republice

Abstract

The bachelor work analyzes the issue of Road Tax in the Czech Republic, valid for 2012. And also is described issue of Road Tax in the Slovakia and in the Poland. All these taxes are compared and the differences between taxes are described. The differences are explained in several model examples. The main aim of this work is analyze current status of Road Tax and own proposal for reform of Road Tax. In these issue is included an electronic toll levied on highway. Own proposal reform is focused on delegation of authority to the regions, a change in the amount of tax relief, a change in raising the standard tax under given conditions and tax relief, based on certain values paid tolls.