- Tytuł:
- The principles of motor vehicle taxation in selected EU countries
- Autorzy:
-
Mahaček, D.
Hammer, J.
Šimurková, P.
Poliaková, A.
Blaho, P. - Powiązania:
- https://bibliotekanauki.pl/articles/263633.pdf
- Data publikacji:
- 2018
- Wydawca:
- Sieć Badawcza Łukasiewicz. Przemysłowy Instytut Motoryzacji
- Tematy:
-
vehicle tax
tax rates
semi-trailer
the taxation system
podatek od środków transportowych
stawki podatkowe
naczepa
system podatkowy - Opis:
- The article deals with the tax on motor vehicles in relation to the different principles of taxation of trucks in selected EU countries. There is a system of taxation in each EU country and the level of taxes and fees itself vary. As carriers carrying out road freight not only on closed national markets, but they are engaged in road transport on a common international market, it is important for the competitiveness to analyze the level of the use of transport by tax in foreign countries. The goal of article is to compare tax rates, regarding the particular semi-trailer and also point to significant differences concerning the principles of taxation but also the level of the tax rate itself in selected EU countries.
- Źródło:
-
Archiwum Motoryzacji; 2018, 82, 4; 31-42
1234-754X
2084-476X - Pojawia się w:
- Archiwum Motoryzacji
- Dostawca treści:
- Biblioteka Nauki
Artykuł