scholarly journals The Model of Degressive Taxation of Trucks: Case of the Czech Republic

2021 ◽  
Vol 12 (1) ◽  
pp. 13-32
Author(s):  
Břetislav Andrlík ◽  
Michaela Podlasová
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Principal Part ◽  
Union Member ◽  
Transport Infrastructure ◽  
Tax Rates ◽  
The European Union ◽  
Environment Friendly ◽  
The Czech Republic ◽  
European Union Member States

Abstract The article examines issues related to the design of road tax as an instrument supporting the operation of trucks that are more environment-friendly to the transport infrastructure. The Introduction presents analyses of road taxation in the European Union Member States, whose aim was to identify features supporting trucks that are eco-friendly with regard to the infrastructure. The principal part of the contribution is the formulation of a regression model of road tax rates, which is subjected to statistical, econometric and economic verification in order to confirm or disprove degressivity of road tax rates for trucks. The economic verification is based on typical examples of vehicles defined in Annex 2 to the text. The Conclusion presents the results achieved, which verify the degressive nature of road tax in the Czech Republic. The tax rates are degressive in relation to the number of truck axles; therefore, a proposal for the elimination of degressivity in the system of tax rates for trucks was designed based on the principle of fair taxation, which is also discussed in the contribution.

scholarly journals The economic conditions for the utilisation of the land fund in the Czech Republic after its accession to the European Union

2012 ◽  
Vol 51 (No. 10) ◽  
pp. 452-454
Author(s):  
M. Hrabánková
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Rural Areas ◽  
Monitoring And Evaluation ◽  
Economic Conditions ◽  
The European Union ◽  
Environment Friendly ◽  
The Czech Republic ◽  
The Sustainable Development ◽  
Public Benefit

The important part of the increase of regional potential is the farming of the land fund. The economic conditions for its utilisation have been already prepared. They are based especially on the drawing of funds of the European Union, namely for the period after the accession of the Czech Republic to the European Union and for the years 2007–2013. The measures concerning the land are included in the prepared programme documentation, especially in the Horizontal Rural Development Plan (HRDP) and in the Operational Programme “Agriculture”. The farmers will obtain the direct payment per area (SAPS) in addition to supports on foregoing measures. The requirements for environment-friendly farming of land will be increased in the future. The economic conditions for next period will concentrate on these priorities. It will concern the securing of public benefit contributing to the sustainable development of rural areas. The project assurance of these trends and their regional monitoring and evaluation will be important.

scholarly journals Expanding the network of highways and expressways in the post-socialist countries of the European Union in the years 2004–2019

2020 ◽  
Vol 23 (3) ◽  
pp. 41-60
Author(s):  
Stanisław M. Koziarski
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Transport Infrastructure ◽  
Central Position ◽  
The European Union ◽  
Construction Time ◽  
Engineering Structures ◽  
The Czech Republic ◽  
Capital Cities ◽  
Highway Network

The aim of this article is to analyze the pace of expansion of the network of highways and expressways over the past 15 years of membership in the European Union. Joining the European Union by such post-socialist countries as: Poland, Lithuania, Latvia, Estonia, the Czech Republic, Slovakia, Hungary, Slovenia (2004), Bulgaria, Romania (2007) and Croatia (2013) as well as the funds received for the development of transport infrastructure significantly contributed to the boom in the pace of road investments in these countries. The existing networks of highways and expressways in the 11 analyzed countries are at the stage of creating major national and international connections. The most advanced expansion of the national highway system is taking place in Poland and Hungary. Stable development, with a slight annual growth of the length of new highways, is taking place in Bulgaria, Croatia, the Czech Republic, Romania, Slovakia and Slovenia. Stagnation in the development of roads of this type is occurring in Lithuania, Latvia and Estonia. Toll roads are operated in 8 out of 11 analyzed countries. The vignette system for highways is used in Bulgaria, the Czech Republic, Slovakia, Slovenia, Romania and Hungary. Toll is paid at tollbooths in Croatia and Poland. Most of the highways in Central Europe are concentrated around the capital agglomerations, e.g. Budapest, Prague, Bratislava, Ljubljana, Zagreb, Sofia and Bucharest, with the exception of Warsaw, which is slowly rebuilding its central position in the network of expressways (A-2, S-7, S-8, S-17) in Poland. The first sections of highways in the discussed countries, except for Poland, were located around the capital cities. The layout of the highway network is often determined by the orography of the terrain, especially the course of mountain ranges, great rivers and coasts. Due to the varied topography, costs are rising, and the construction time of engineering structures such as tunnels, overpasses and bridges is longer, with countries such as Croatia, Slovenia, Slovakia, and recently also the Czech Republic, Poland and Romania being forced to build them.

scholarly journals Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic

2016 ◽  
Vol 64 (6) ◽  
pp. 2191-2200 ◽  
Author(s):  
Jarmila Zimmermannová ◽  
Jan Široký
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Slovak Republic ◽  
Economic Impacts ◽  
Tax Rates ◽  
The European Union ◽  
Tobacco Products ◽  
The Czech Republic ◽  
Correlation And Regression Analysis ◽  
Cigarette Taxation

This paper presents the analysis of economic impacts of cigarette taxation development in the Czech Republic and the Slovak Republic in the period corresponding with the membership of both countries in the European Union, precisely from May 2004 until January 2016. After introduction focusing on the issue of cigarette taxation and the overview of the international scientific research in this area, the authors focus on the analysis of cigarette taxation increase in both of the countries. Then the analysis of cigarette taxation impacts on expenses of selected types of households on consumption of tobacco products in the analyzed period is provided, using the methods of correlation and regression analysis. Finally, the results from the Czech Republic and the Slovak Republic are compared. Dealing with tax rates in EURO, it is obvious, that the increase of cigarette taxation was higher in the Czech Republic than in the Slovak Republic in the period 2004 – 2016. However, the expenditures of households on tobacco products consumption in both of the countries have not been decreasing.

scholarly journals Castaño avoids a clash between the ECtHR and the CJEU, but erodes Soering. Thinking human rights transnationally

2020 ◽  
pp. 203228442097974
Author(s):  
Sibel Top ◽  
Paul De Hert
Keyword(s):  
European Union ◽  
Human Rights ◽  
Union Member ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
European Court ◽  
Criminal Matters ◽  
European Union Member States

This article examines the changing balance established by the European Court of Human Rights (ECtHR) between human rights filters to extradition and the obligation to cooperate and how this shift of rationale brought the Court closer to the position of the Court of Justice of the European Union (CJEU) in that respect. The article argues that the ECtHR initially adopted a position whereby it prioritised human rights concerns over extraditions, but that it later nuanced that approach by establishing, in some cases, an obligation to cooperate to ensure proper respect of human rights. This refinement of its position brought the ECtHR closer to the approach adopted by the CJEU that traditionally put the obligation to cooperate above human rights concerns. In recent years, however, the CJEU also backtracked to some extent from its uncompromising attitude on the obligation to cooperate, which enabled a convergence of the rationales of the two Courts. Although this alignment of the Courts was necessary to mitigate the conflicting obligations of European Union Member States towards both Courts, this article warns against the danger of making too many human rights concessions to cooperation in criminal matters.

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