Abstract
Research background: Reducing the costs of transport companies is a permanent and important task for the sustainability of the company's development. The operation of transport companies brings externalities, which ultimately burden the company, which creates pressure to eliminate them by those who cause them. This pressure increases costs for transport companies, so they often try to avoid responsibility for environmental pollution. The European Union supports the creation of legislative instruments that would favor transport companies that give preference to greener and more fuel-efficient vehicles when operating. However, the modernization of the vehicle fleet also brings with it increased costs for investments in fixed assets. Purpose of the article: The aim of this article is to analyze the real tax burdens in the individual Member States and to point out that rates within the European Union are not uniform and represent a space for speculative behavior by transport operators. At the same time, it should be pointed out that the motivation of carriers to reduce transport externalities is insufficient if Member States are left a large margin of manipulation. Methods: We obtained data on road tax rates from the laws in individual countries. We used Scania truck data to analyze the impact of rates. Findings & Value added: When creating the price, it is necessary to consider all costs related to the implementation of transport. One of these costs is the motor vehicle tax. This tax represents a fixed cost for the carrier, which burdens the vehicle regardless of whether the vehicle is in operation or in technical readiness. We found that the adjustment of road tax resp. motor vehicle taxes has significant shortcomings in the EU. Not only do some countries do not favor the use of clean vehicles, but tax rates also vary greatly from one Member State to another.
Highlights
As a rule, newer vehicles have a smaller negative ecological impact on the environment, so modernizing the vehicle fleet is in the interest of society (Konecny, 2018)
Based on the above analysis, it is possible to recalculate the comparison of tax rates in individual countries
The tax is not harmonized within the EU, but is only regulated by Directive 1999/62 / EC. This directive sets minimum tax rates, which is a major disadvantage, as individual countries set a much higher tax rate than that set by this directive
Summary
Newer vehicles have a smaller negative ecological impact on the environment, so modernizing the vehicle fleet is in the interest of society (Konecny, 2018). The European Union supports the reduction of the negative effects of transport on the environment and obliges the Member States to favor the operation of newer and greener vehicles (Ionescu, 2020; Poliak, 2021). (Walker et al, 2020) One of these costs is the motor vehicle tax. Motor vehicle tax is not uniform within the EU, it is regulated by Directive 1999/62 / EC. There are differences between the principles of taxation in individual countries, but the problem is mainly the different level of the tax rate, as the directive only sets rate thresholds for motor vehicles and road trains
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
