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

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