| Popis: |
The thesis deals with the existence of links between European Union rules with member states' legislation on road motor vehicle taxation and fleet status. The thesis identifies and defines the legal framework in the field of vehicle taxation. The first chapter describes the externalities of transport and taxation of motor vehicles in the member states with a focus on the environmental aspects of tax. The thesis mentions the objectives of the European Union in the context of the environment and global climate change. The thesis has created a database of a number of vehicles in use, which it evaluates by member states from the point of view of the implementation of directives and regulations of the European Union. Finally, the development of the vehicle fleet is analyzed, and are formulated recommendations at work on the appropriate direction of regulations addressing negative externalities in road transport. |
