Břetislav Andrlík, Lucie Zborovská
A Model of Vignette for Motor Vehicles in the Czech Republic
Číslo: 1/2020
Periodikum: Financial Assets and Investing
DOI: 10.5817/FAI2020-1-1
Klíčová slova: fee; vignette; Czech Republic; motor vehicle; European Union
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Anotace:
This article examines the fees applied to vehicles of the maximum weight of 3.5 t based on time. It focuses on the analysis of the current application of time-based fees in individual countries of the EU. This analysis is carried out as a supporting tool serving the design models available in the Czech Republic. The goal of the contribution is designing a new model of time-based pricing of road motor vehicles in the territory of the Czech Republic. The contribution also includes the analysis of legal standards regulating the issue in the Czech Republic and in the EU countries; the analysis only deals with EU legal standards that directly address the area. The outcome of the contribution is a constructed model of a time-based fee, based on pre-defined assumptions, which were determined by needs ensuing from the current conditions that affect the operation of chargeable passenger cars and light commercial vehicles. In conclusion, a comparison of receipts from the current system of time-based fees with receipts resulting from the proposed model of time-based fees for the Czech Republic is made. The results shown in Table 6 show that the application of the newly defined time-based fee model in the Czech Republic leads to increased public budget revenues by 3.14%, ie by CZK 149.262 million in absolute terms.