Analysis of road tax in the Czech Republic

The bachelor thesis deals with the analysis of collection of road tax from year 1993 to 2015. The thesis can be divided into two parts one part is theoretical and the other is practical. The theoretical part deals with the various elements of the road tax, which are based on Act No. 16/1996 Coll., about road tax, it also stress system of registration of motor vehicles in the territory of the Czech Republic. The practical part can be divided into two subchapters. The first subchapter deals with the analysis of road tax during changes in legislation and it consists of statistical calculations as an approach of the individual aspects and the second subchapter is focused on analyzes of road tax in company Fraikin Czech Republic, Ltd. At the end of the practical part, the impact of tax burden on the company is judged and some optimization precautions are advised