Regulace environmentálních dopadů dopravy pomocí alternativních daňových nástrojů

The topic of this diploma thesis is the regulation of environmental impacts of road transport using tax tools alternative to road tax. The aim of the thesis is to evaluate the tax tools suitable for greening the vehicle fleet and answer the question whether these instruments are more focused on the fleet renewal by vehicles pro-ducing lower emissions or using alternative fuels. Another objective is to formulate conclusions as to whether alternative tax instruments serve as a supplement or replacement for environmental road tax. The result of the work was that use of alternative tax instruments is more related to the use of the alternative road tax and the states are mostly putting pressure on the use of alternative fuel vehicles