Auswahl der wissenschaftlichen Literatur zum Thema „Silniční motorová vozidla do 3“

This thesis is aimed at business plan of further development of the company XY, s.r.o. The theoretical basis for the work include basic concepts related to the focusing on the main idea of the company´s development plan. The analysis section deals with the evaluation of the current problém and includes the identification of key factors in the wider context of the environment, the summary of which is then followed by a suitable strategy for the implementation of future development. In this part, analyzes of External and internal factors are used. The proposals are based on a performer SWOT analysis. This section lists appropriate measures to eliminate risks in the field.

The aim of this thesis is to describe the motor vehicle taxation in the Member States of the European Union. The thesis is divided into three sub- chapters. The first chapter describes the historical development of the laws of the Member States of the European Union in the field of vehicle taxation. This chapter also describes types of charges, which may be subject to motor vehicles. This chapter ends with the introduction of EURO emission standards and their impact on motor vehicle taxation. The second chapter is devoted to the collection of road tax in the Czech Republic and its beneficiaries, the State Transport Infrastructure Fund. The third chapter discusses the issue of motor vehicle taxation in individual member countries of the European Union, including specific taxes in individual states, their structures and their revenues.

State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.

Topic of my thesis is "Highway tax and its legal regulation". I was brought to this topic by the fact that taxes are constantly current, very important. Through my work I wanted readers to become acquainted with the Highway tax which exists in our country. After all, each of us is an economist to a certain extent and each of us also pays part of his income to the state by means of taxes. That is why we should be interested in how the taxes are constructed and from what they are paid. The aim of my work is to introduce legal framework of the highway tax, reveal its strengths and weaknesses, highlight some key institutes, compare Czech, Slovak and German legal framework of the tax, and so to inspire to efficiency improvement of the Czech legal framework. The work is divided into five chapters. The first chapter serves as an introduction to the topic. This chapter deals with the elementary questions of the Highway tax. I focused mainly on its importance, characteristics and status in the Czech Republic. An important part is a history and overview of the amendments to the Highway Tax Act. The legal framework in the EU is also introduced in this chapter, as well as summary of legislation, international treaties and regulations of administratives bodies in our country. In the second chapter I describe...