Andrlík, Břetislav; Podlasová, Michaela - In: DANUBE: Law, Economics and Social Issues Review 12 (2021) 1, pp. 13-32
The article examines issues related to the design of road tax as an instrument supporting the operation of trucks that … infrastructure. The principal part of the contribution is the formulation of a regression model of road tax rates, which is subjected … to statistical, econometric and economic verification in order to confirm or disprove degressivity of road tax rates for …