Analýza silniční daně

Abstract

The content of the thesis focuses on the analysis of the Road Tax in the Czech Republic and in the selected European Union countries. The theoretical part summarizes the direct and indirect taxes and then defines the Road Tax in the Czech Republic and also in selected countries. The practical part is focused on the calculation of Road Tax in the Czech Republic and then also in selected countries. The results of this work show that there are several differences in terms of taxes even among the countries that are closest to the Czech Republic. A completely different approach to this tax can be seen in Slovakia. Austria, on the other hand, does not differ much in terms of road tax from the Czech Republic. It could be said that the Czech Republic has moved in the right direction, not only because of the chosen way of taxing freight transport, but also to motivate carriers to behave more ecologically.