Perspective on Taxation of Motor Vehicles in the EU and Impact of Crisis on Automotive Industry

This work is devoted to the issue of taxation of motor vehicles, which is nowadays particularly crucial problem mainly due to the increasing impact of transport on the environment. Transport belongs among the five main issuers of CO2 into the atmosphere. Transport contributes almost 16% to the total emissions and road transport contributes 7% to this part. Because of this reason, the European Commission created and proposed a new form of taxation on the use of motor vehicles. This proposal is based on CO2 emissions and vehicle weight. Every single car producer will be forced to reach its specific goals until the year 2012. Emissions should be reduced to the threshold of 120g/km. Another way to battle emission of pollutants into the air are EURO emission standards, which establish binding limits for certain types of pollutants for brand-new vehicles. Afterwards, there is paid the attention to the current situation in the Czech Republic. Road tax (supplemented with time and power charging) has the main role in motor vehicle taxation. Nevertheless, people are presently facing the world economic crisis. Therefore, car producers have to spend a great force in order to remain on the market and it is not an easy task. In conclusion, I deal with financial aid, which had to be given into the automotive industry to let it survive. Just in Europe, car industry employs over 12 million people and fills public budgets with 360 trillion euros on average. It means that it is absolutely necessary to support this kind of industry at present