The principles of motor vehicle taxation in selected EU countries

• Autorzy: Mahaček D. , Hammer J. , Šimurková P. , Poliaková A. , Blaho P.
• Języki publikacji: EN

Abstrakty

EN

The article deals with the tax on motor vehicles in relation to the different principles of taxation of trucks in selected EU countries. There is a system of taxation in each EU country and the level of taxes and fees itself vary. As carriers carrying out road freight not only on closed national markets, but they are engaged in road transport on a common international market, it is important for the competitiveness to analyze the level of the use of transport by tax in foreign countries. The goal of article is to compare tax rates, regarding the particular semi-trailer and also point to significant differences concerning the principles of taxation but also the level of the tax rate itself in selected EU countries.

Słowa kluczowe

EN

vehicle tax; tax rates; semi-trailer; taxation system

PL

podatek od środków transportowych; stawki podatkowe; naczepa; system podatkowy

• Wydawca: Wydawnictwo Naukowe Sieci Badawczej Łukasiewicz - Przemysłowego Instytutu Motoryzacji
• Czasopismo: Archiwum Motoryzacji
• Rocznik: 2018
• Tom: Vol. 82, nr 4
• Strony: 31--42
• Opis fizyczny: Bibliogr. 25 poz., rys., tab.

Twórcy

autor

Mahaček D.

• Državniuredzareviziju, PodručniuredPožega, Kamenitavrata 8, 34 000 Požega, Croatia

autor

Hammer J.

• University of Zilina, Department of Road and Urban Transport, Univerzitná 1, 010 26 Žilina, Slovakia

autor

Šimurková P.

• University of Zilina, Department of Road and Urban Transport, Univerzitná 1, 010 26 Žilina, Slovakia

autor

Poliaková A.

• Tomas Bata University in Zlín, Faculty of Management and Economics, Mostní 5139, 760 01 Zlín, Czech Republic

autor

Blaho P.

• ŽSR, Deputy Director of Transport Management, 9.mája č.6, 01004 Žilina, Slovakia

Bibliografia

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Uwagi

EN

The contribution was elaborated with the support of the Ministry of Education of the Slovak Republic VEGA no. 1/0143/17 POLIAK, M.: Increasing the competitiveness of Slovak carriers providing road transport services in the common market of the European Union.