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3 2018

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Remuneration in the road freight transport sector within the EU Countries

100%

Reuter N. , Šimurková P.

2018

tom Vol. 81, nr 3

65--74

The paper outlines problems of employment and social issues of transport policy in the EU. The aim of the contribution is to highlight the existing problems regarding of driver remuneration in the road freight transport sector. It identifies differences in the social field of drivers by hypothesis testing and points to the fact that in the western part of the EU, the driver profession is significantly higher in the wage than the middle and eastern parts of the EU. Individual states are putting pressure on wage increases in international road transport by national regulations to reduce the competitive pressure of lower prices for carriers located in the central and eastern parts of the European Union. These problems occurring on the road freight market are mainly due to the inconsistent payroll burden and the different levels of average wages across EU Member States.

Harmonization of market conditions in provision of road freight transport

80%

Poliak M. , Šimurková P. , Jaśkiewicz M. , Więckowski D.

New Trends in Production Engineering

2018

tom Vol. 1, Iss. 1

175--181

International road transport is a specific service within the frame of services provided in the European Union. It is because the conditions of being active on the market are influenced by the states where businessmen operate, but services can be provided throughout the whole year in other member states of the European Union. The aim of the contribution is to highlight the existing problems in international road freight transport sector. These problems persist despite the fact that market access was exempted from the national law of individual member states and regulated directly by EU regulations. Despite the unification of market access, tax and social harmonization is not ensured in international road freight transport. An unequal tax burden on carriers and different requirements of wage regulations create a discriminatory environment among entrepreneurs. The contribution identifies the factors that deform the equal operating conditions in single market. The aim of the contribution is also to provide the readers with the answers to the questions: Is it possible under current EU conditions to harmonize tax and social conditions? What impact would this harmonization have on business environment?

The principles of motor vehicle taxation in selected EU countries

70%

Mahaček D. , Hammer J. , Šimurková P. , Poliaková A. , Blaho P.

2018

tom Vol. 82, nr 4

31-42

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.