Postavení silniční daně v české daňové soustavě

Abstract

This Bachelor Thesis is focused on road tax in the Czech Republic. The theoretical part of the thesis deals with characterization of the road tax, the description of the tax system, the history of road tax development. The thesis also deals with the State Fund for Transport Infrastructure, the toll road in the Czech Republic and taxes on motor vehicles in Slovakia. The practical part of the thesis develops knowledge of the road tax in practice, case studies are solved for various types of vehicles, it also compares the road tax and the toll, excise duty on mineral oils and similar tax in Slovakia. Based on this analysis, proposals are made for changes to road taxes.