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Can the Czech road tax be considered a tax on externalities?
David, Petr - In: European Financial and Accounting Journal 14 (2019) 1, pp. 47-64
The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was...
Persistent link: https://www.econbiz.de/10012623014
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Can the Czech road tax be considered a tax on externalities?
David, Petr - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 47-64
The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was...
Persistent link: https://www.econbiz.de/10012119051
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Model spravedlivé a efektivní environmentálnǐ silniční daně z osobních vozidel
David, Petr - In: Ekonomický časopis : časopis pre ekonomickú … 63 (2015) 5, pp. 524-541
Persistent link: https://www.econbiz.de/10011341352
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The relationship between road tax rate reduction depending on vehicle age and emission parameters of taxed vehicle categories in the Czech Republic
David, Petr - In: Ekonomický časopis : časopis pre ekonomickú … 69 (2021) 8, pp. 775-795
Persistent link: https://www.econbiz.de/10013275604