Izvorni znanstveni članak
https://doi.org/10.17818/NM/2018/4SI.8
Taxes and Charges in Road Freight Transport – a Comparative Study of the Level of Taxes and Charges in the Slovak Republic and the Selected EU Countries
Vladimír Konečný
orcid.org/0000-0002-2606-7890
; University of Žilina Faculty of Operation and Economics of Transport and Communications Department of Road and Urban Transport Slovak Republic
Štefánia Semanová
; University of Žilina Faculty of Operation and Economics of Transport and Communications Department of Road and Urban Transport Slovak Republic
Jozef Gnap
orcid.org/0000-0002-0833-7850
; University of Žilina Faculty of Operation and Economics of Transport and Communications Department of Road and Urban Transport Slovak Republic
Ondrej Stopka
orcid.org/0000-0002-0932-4381
; Institute of Technology and Business in České Budějovice Faculty of Technology Department of Transport and Logistics Czech Republic
Sažetak
The paper deals with the issue of taxes and charges in road freight transport in the Slovak Republic and the selected European countries. The aim is to compare and evaluate the position of the Slovak carriers towards foreign ones when doing business in the common European market. The selected kinds of taxes and charges (or costs items) relate to different production factors of road transport undertakings (vehicles, drivers, road infrastructure). Also, the legislation on taxes and charges differs among individual countries and differences can be observed in the principles of taxation. The objective is to make a comprehensive objectified comparison when taking into account several selected taxes, charges and costs in road transport.
Ključne riječi
road freight transport; taxes; charges; costs; European market
Hrčak ID:
207372
URI
Datum izdavanja:
26.10.2018.
Posjeta: 958 *