Mýtné a silniční daň v České republice: Analýza vzájemného vztahu a komparace se systémy v okolních zemích

This bachelor's thesis analyzes the interrelationship between tolls and road tax in the Czech Republic following the reform implemented by Act No. 142/2022 Coll. and compares the Czech dual model with the system applied in the Slovak Republic. The objective is to assess the fiscal efficiency and structural stability of the new road infrastructure charging framework. The quantitative analysis is based on secondary data for the 2018–2024 period, employing the Interrupted Time Series (ITS) method, linear regression, and proprietary indicators of fiscal efficiency, significance, earmarking, and substitution. The results show that the share of road tax in the total revenue decreased from 36.90% in 2018 to 6.55% in 2024, while the toll system reached a record cost-to-revenue ratio of 8.75%. ITS analysis identified a structural break—an immediate 22-percentage-point increase in the cost of road tax administration. A substitution indicator of 0.671 confirms that the revenue shortfall was only two-thirds compensated; the cumulative loss of efficiency amounts to CZK 330.72 million, and the earmarking index dropped to 0% in 2024. The comparison with Slovakia demonstrates that the Czech path toward fiscal monoculture is a specific political decision rather than a regional trend. The thesis concludes with proposals for systemic optimization.