Acta academica karviniensia 2019, 19(3):5-18 | DOI: 10.25142/aak.2019.016

Daň z motorových vozidiel a jej vplyv na stavbu vozového parku Slovenska

Břetislav Andrlík, Jana Péteriová

Mendelova univerzita v Brně, Provozně ekonomická fakulta, Zemědělská 1, 613 00 Brno

The paper deals with the issue of the composition of the Slovak Republic's fleet with an emphasis on the evaluation of environmental aspects, which are either directly or indirectly applied in the construction of motor vehicle tax in this Member State of the European Union. The basic starting point is to evaluate the setting of the tax on motor vehicles from the point of view of supporting the renewal of the vehicle fleet, bearing in mind the limitations of this tax instrument as a result of the taxpayers' payroll. The paper deals with an extensive set of data on the Slovak Republic's fleet on the timeline from 1 January 2007 to 29 March 2018, which was obtained under Act No 221/2000 on free access to information from the Presidium of the Police Institute SK. The file contains 2,166,873 records of road motor vehicles registered in Slovakia during the given timeline. They were processed using the Python scripting language and the database was split into 108 batches of 20,000 records (rows). Subsequently, the individual batches were imported into the Microsoft SQL Server Express database system, which in turn allowed to enter individual commands to select the necessary data using SQL. The data were used to assess motor vehicle tax adjustment in the line of quantification of the most significant groups affecting the tax liability and with an emphasis on identifying the environmental element in the construction of this tax. Specific environmental elements are the increase or increase in the basic tax rate depending on the age of the vehicle, 50% preferential treatment for alternative vehicles or zero tax rate for vehicles whose sole propulsion is electricity.

Klíčová slova: business subject, road tax, taxpayer, tax rate, vehicle.

JEL classification: H20, H25

Vloženo: 27. červen 2019; Revidováno: 15. říjen 2019; Přijato: 30. říjen 2019; Zveřejněno: 29. listopad 2019  Zobrazit citaci