Název:	Silniční daň - ekonomické dopady aktuálních změn nastavení daně
Další názvy:	Road tax - economic impacts of current changes in the tax setting
Autoři:	Černá, Marie
Citace zdrojového dokumentu:	ŠLECHTOVÁ SOJKOVÁ, O. (ed.) Trendy v podnikání 2022, Plzeň 2023, s. 17-26.
Datum vydání:	2022
Nakladatel:	Faculty of Economics University of West Bohemia
Typ dokumentu:	konferenční příspěvek conferenceObject
URI:	http://hdl.handle.net/11025/54495
ISBN:	978-80-261-1129-0
Klíčová slova:	změny v nastavení daní;legislativní rámec;silniční daň;daňový systém
Klíčová slova v dalším jazyce:	changes in tax setting;legislative framework;road tax;tax system
Abstrakt v dalším jazyce:	Tax system represents important part of legislative framework set by each state. Appropriate setting of the tax mix enables state authorities to manage all necessary services important for the state′s functioning. As stated by the Czech Financial administration, the tax system of the Czech Republic is, in its main features, similar to the systems of other developed countries. Setting of the tax mix, structure of the tax system, does not change so often. Individual states usually prioritize several types of main taxes, other taxes have an additional nature. The Czech tax system consists of both types of taxes, direct and indirect, roughly to the same extent. To the group of direct taxes belongs also the road tax. Comparison of its current setting and previous state represents the main objective of this contribution. This article tries to present the road tax, its development and changes that have currently occurred in connection with its determination and administration and their economic impacts, e.g. changes in the income side of the budget of the State Fund for Transport Infrastructure (SFDI). The article is based on the literary research and analysis of available sources, mainly tax legislation and websites of economic subjects and state institutions concerned, relevant for the analysed area. Results, comparison of various different time stages of road tax administration, of the conducted research are presented in the “Results” part of this contribution.
Práva:	© Authors of papers
Vyskytuje se v kolekcích:	Konferenční příspěvky / Conference papers (KFU) Trendy v podnikání 2022 Trendy v podnikání 2022

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