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

Poliaková, Adela; Poliak, Miloš

dc.title	The motor vehicle taxes and influence on fleet modernization in Slovak Republic	en
dc.contributor.author	Poliaková, Adela
dc.contributor.author	Poliak, Miloš
dc.relation.ispartof	Finance and the Performance of Firms in Science, Education and Practice 2017
dc.identifier.isbn	978-80-7454-653-2
dc.date.issued	2017
dc.citation.spage	913
dc.citation.epage	925
dc.event.title	6th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location	Zlín
utb.event.state-en	Czech Republic
utb.event.state-cs	Česká republika
dc.event.sdate	2017-04-26
dc.event.edate	2017-04-27
dc.type	conferenceObject
dc.language.iso	en
dc.publisher	Univerzita Tomáše Bati ve Zlíně (UTB)	cs
dc.publisher	Tomas Bata University in Zlín	en
dc.relation.uri	http://www.ufu.utb.cz/konference/
dc.relation.uri	http://www.ufu.utb.cz/konference/sbornik2017.pdf
dc.subject	motor vehicle tax	en
dc.subject	road tax	en
dc.subject	EURO 6	en
dc.subject	new vehicle	en
dc.subject	costs	en
dc.subject	tax relief	en
dc.description.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.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1008279
utb.identifier.rivid	RIV/70883521:28120/17:63517478!RIV18-MSM-28120___
utb.identifier.obdid	43877434
utb.identifier.wok	000471174000071
utb.source	d-orig
dc.date.accessioned	2018-11-19T13:51:02Z
dc.date.available	2018-11-19T13:51:02Z
utb.contributor.internalauthor	Poliaková, Adela
utb.fulltext.affiliation	Poliaková Adela, Poliak Miloš Contact information Adela Poliaková Tomas Bata University in Zlín, Faculty of Management and Economics Mostní 5139, 760 01 Zlín, Czech Republic Email: poliakova@fame.utb.cz Miloš Poliak University of Žilina, Faculty of Operation and Economics of Transport and Communications Univerzitná 1, 010 26 Žilina, Slovakia Email: milos.poliak@fpedas.uniza.sk
utb.fulltext.dates	-
utb.fulltext.references	1. Poliaková, A. Dane a poplatky v doprave a zasielateľstve. Žilina: EDIS –vydavateľstvo Žilinskej univerzity. 2010, 5. cvičenie, 6. cvičenie, 10. cvičenie. ISBN 978-80-554-0234-5. 2. Act Nr. 361/2014 Col. Motor Vehicle Tax Act – Slovakia 3. Act Nr. 16/1993 Col. about road tax – Czech Republic 4. Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures 5. Ustawa o podatkach i opłatach lokalnych 2016 (Dz.U. 2014, poz. 849) http://aktyprawne.poznajpodatki.pl/inne-ustawy/ustawa-o-o-podatkach-i-oplatach-lokalnych-2014-dz-u-2010-nr-95-poz-613-wersja-aktualizowana/4/ 6. Ungarn road tax <http://net.jogtar.hu/jr/gen/hjegy_doc.cgi?docid=99100082.TV > 7. Austrian road tax <https://www.bmf.gv.at/steuern/fahrzeuge/kraftfahrzeugsteuer.html> 8. German road tax < http://www.gesetze-im-internet.de/kraftstg/ > 9. Italian road tax <http://www.miolegale.it/norme/legge-39-1953-testo-unico-tasse-automobilistiche/ > 10. http://www.tributi.regione.lombardia.it/ds/Satellite?childpagename=Tributi%2FDetail&c=Redazionale_P&pagename=TRBTWrapper&packedargs=NoSlotForSitePlan%3Dtrue%26menu-toender%3D1213368474418&rendermode=previewnoinsite&cid=1213384936911 11. http://www.cdb.sk/sk/Vystupy-CDB/Mapy-cestnej-siete-SR/SR/Tematicke-mapy-SR/Spoplatnene-useky.alej 12. https://www.emyto.sk/web/guest/toll/rates 13. http://www.mytocz.eu/sk/mytny-system-2/sadzby-myta/index.html 14. http://info.odoprave.cz/poplatky 15. SCANIA internal documentation 16. SCANIA R 450 journalistic test. http://www.verkehrsrundschau.de/der-alte-will-es-noch-mal-wissen-1753637.html 17. http://www.eurowag.com/sk/poradna/palivo/co-je-to-adblue 18. http://www.adblue-sk.eu/adblue/informacie-o-adblue
utb.fulltext.sponsorship	-
utb.wos.affiliation	[Adela, Poliakova] Tomas Bata Univ Zlin, Fac Management & Econ, Mostni 5139, Zlin 76001, Czech Republic; [Milos, Poliak] Univ Zilina, Fac Operat & Econ Transport & Commun, Univ 1, Zilina 01026, Slovakia
utb.fulltext.projects	-
utb.identifier.jel	H25
utb.identifier.jel	H23