| Popis: |
The diploma thesis focuses on greening the vehicle fleets in the European Union by implementing of registration tax and registration fees. The thesis consists of theoretical aspects of tax and non-tax instruments applied to motor vehicles, analysis of registration tax and fees in member states of the EU and analysis of vehicle fleets. Final task is creation of universal model of the registration tax applied to all member states in the European Union to achieve harmonisation and decrease emission of carbon dioxide in transport sector. |
