Silniční daň

This bachelor thesis focuses on the position of road tax within the tax system of the Czech Republic. It evaluates the impact of recent amendments to the Road Tax Act on the administrative and financial burden of taxpayers, as well as on the revenue side of public budgets. The thesis provides a comparison of the Czech vehicle taxation model with selected EU countries and models the real tax burden using standardized examples. Furthermore, it evaluates alternative options for financing transport infrastructure while assessing their efficiency compared to the current model. Based on the analysis, the thesis concludes that the current form of road tax in the Czech Republic requires a certain degree of modernization. One possible approach is to adjust the tax to focus on the environmental impacts of transport, for example, through a stronger link to vehicle emission parameters or actual usage. Another option is a gradual transition to other forms of transport charging, such as expanded toll systems or models based on the "user-pays" principle, which would better reflect the actual load on the transport infrastructure.