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The principles of motor vehicle taxation in selected EU countries

100%

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

Archiwum Motoryzacji

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.

Financing public transport services from public funds

86%

Poliak M. , Semanová S. , Mrníková M. , Komačková L. , Šimurková P. , Poliaková A. , Hernandes S.

Transport Problems

2017

tom T. 12, z. 4

61--72

The paper deals with the issue of efficiency of public passenger transport through financial support from public funds from the perspective of improving road safety. The aim is to verify the hypothesis that financing public passenger transport from public funds is a significant tool to influence the number of passengers carried by individual automobile transport, and thus it can be used a tool for influencing road safety in a particular territory. The first part of the paper analyses the sources for financial support of public passenger transport. The next part describes the assumptions for improving road safety through increasing the support of public passenger transport. The last part analyses possible impacts of financing public passenger transport on the road safety in relation to the specified hypothesis.