Zdaňování provozu motorových vozidel v zemích EU za účelem ochrany lidského zdraví

Jestřábová, S. Taxation of use of motor vehicles in EU member states with the aim of protecting human health. Diploma thesis. Brno: Mendel University, 2019. The diploma thesis deals with the taxation of use of motor vehicles in EU member states with the objective of protecting human health. In the beginning, theoretical possibilities of taxing the use of motor vehicles are presented. This is followed by an overview of the harmful substances generated by the use of these vehicles with the identification of the substance that is most harmful to human health. Furthermore, an analysis is made of the current state of road motor vehicle taxation in European Union member states, an appropriate form of the environmental road tax base is chosen, and it is then confronted with the current ones. Finally, an assessment is made of the level of legislation in this area, focusing on emis-sions of the pollutant that has been found to be most harmful to human health, followed by recommendations for appropriate adjustment of base of the road tax in EU member states with the aim of reducing the impact of use of road motor vehicles on human health