PL EN
REVIEW PAPER
The principles of motor vehicle taxation in selected EU countries
 
More details
Hide details
1
Državniuredzareviziju
 
2
University of Zilina
 
 
Publication date: 2018-12-31
 
 
The Archives of Automotive Engineering – Archiwum Motoryzacji 2018;82(4):31-42
 
KEYWORDS
TOPICS
ABSTRACT
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.
 
REFERENCES (25)
1.
LaiY.B. Thepoliticaleconomy of capitalmarketintegration and taxcompetition. EuropeanJournal of Political Economy. 26 (2010), 475–487.
 
2.
Poliak M., Komackova L., Semanova S., Hernandez, S., Jaskiewicz M. Definingtheinfluence of thesupport of busservice on roadsafety. Communications - scientificletters of theUniversity of Žilina. 18 (2016), 83-87.
 
3.
Scully R. Becoming Europeans? Attitudes, Behaviour, and Socialization in the European Parliament. Oxford University Press, Oxford, (2005).
 
4.
Blendon R., et al (1997). Bridging the gap between the public' and economists' views of the economy. Journal of Economic Perspectives. 11 (1997):105–118.
 
5.
Zodrow G. Tax competition and tax coordination in the European Union. “International Tax and Public Finance“ 10 (2003): 651–671.
 
6.
Poliak M., Krizanova A., Semanova S., Stefanikova L. The impact of procurement method of the transport services to the financial requirement of performance contracting entity. Transport Problems / Problemy Transportu : international scientific journal. 8 (2013): 67-76.
 
7.
Hilal N. L’eurosyndicalisme par l’action. Cheminots et routiers en Europe, Paris, l’Harmattan, coll., Logiques politiques. (2007): 298.
 
8.
Brøchner J., Jensen J., Svensson P., Sørensen P. The dilemmas of tax coordination in the enlarged European Union. CESifo Economic Studies. 53 (2007): 167–181.
 
9.
Act no. 361/2014 Z. z. o dani z motorových vozidiel. Available online:<https://www.slov-lex.sk/pravne...>.
 
10.
Act no. 16/1993 Sb. o dani silniční. Available online:< http://zakony.centrum.cz/zakon...>.
 
11.
Motor Vehicle Tax in Austria - Kraftfahrzeugsteuergesetz (KfzStG). Available online:< https://www.jusline.at/Kraftfa...>.
 
12.
ACEA TAX GUIDE 2017. Available online:< http://www.acea.be/news/articl...>.
 
13.
Motor Vehiclke Tax Lithuania. Available online:< http://www.baltic-legal.com/ta...>.
 
14.
Tax Rates on Motor Vehicle in Latvia. Available online:< http://www.kauno-tac.lt/naudin...>.
 
15.
Motor Vehicle Act in Estonia RT I 2000, 81, 515. Available online:< https://www.riigiteataja.ee/en...>.
 
16.
Motor Vehicle Tax in Bulgaria. Available online:< http://www.nap.bg/>.
 
17.
Motor Vehicle Tax in Germany. Available online:< http://www.vdik.de/department/...>.
 
18.
Motor Vehicle Tax in France. Available online:< http://www.diplomatie.gouv.fr/...>.
 
19.
Motor Vehicle Tax in Spain. Available online:< https://www.euraxess.es/spain/...>.
 
20.
Motor Vehicle Tax in Luxembourg. Available online:< http://www.guichet.public.lu/e...>.
 
21.
Osterloh S., Heinemann F. The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates? European Journal of Political Economy. 29(2013) p. 18-37.
 
22.
Poliak M. The Relationship with Reasonable Profit and Risk in Public Passenger Transport in the Slovakia. EKONOMICKY CASOPIS. 61 (2013), p. 206-220.
 
23.
Poliak M., Konečný V. Factors Determining the Electronic Tolling Scope of Road Network. EKONOMICKY CASOPIS. 56 (2008) p. 712-731.
 
24.
Posuniak P., Jaskiewicz M., Kowalski K., et al. Child restraint systems: problems related to the safety of children transported in booster seats (without integral safety belts). Conference: 11th International Scientific and Technical Conference on Automotive Safety Location: CastaPapiernicka, Slovakia Date: APR 18-20, 2018 XI International Science-Technical Conference Automotive Safety.
 
25.
Moravcik L., Jaskiewicz M. Boosting Car Safety in the EU. Conference: 11th International Scientific and Technical Conference on Automotive. Safety Location: CastaPapiernicka, Slovakia Date: APR 18-20, 2018 XI International Science-Technical Conference Automotive Safety.
 
 
CITATIONS (1):
1.
Allocation of financial sources for road transport incidents decreasing
Adela Poliakova
2020 XII International Science-Technical Conference AUTOMOTIVE SAFETY
 
Declaration of availability
 
eISSN:2084-476X
Journals System - logo
Scroll to top