Road Tax in the Czech Republic during the Period 1993 – 2011

The paper provides descriptive analysis of the road tax performance in the CR in connection to relevant legal amendments to the Act No. 16/1993 Coll. Data on road tax from 1993 to 2011 were used in this analysis and are available from the Ministry of Finance of the Czech Republic. Road tax in the Czech Republic represents only a small part of the total tax revenue and its collection provides insufficient funds for maintenance and development of road infrastructure in the Czech Republic. Road tax collection is expected to grow in the future as a result of ongoing replacement and modernization of vehicle fleet, growing number of vehicles, strengthening of environmental aspects of taxes and internalisation of costs of transport