The motor vehicle taxes and influence on fleet modernization in Slovak Republic

Abstract

This article is dedicated to the issue of taxes on motor vehicles in the Slovak Republic and the impact of the tax rate to the effort of entrepreneurs to modernize the fleet. Old vehicles have a serious impact on the environment, so is an effort of the European Union to reduce transport externalities. Determination on the minimum road tax for the member States is one of mechanisms that are placed to achieve the environmental protection. The aim of your research on the basis of the motor vehicle tax rates and cost analysis was to find out whether the resulting tax relief is sufficient motivation for the modernization of fleet.