Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation
This contribution deals with issues of carbon dioxide emissions generated by road motor vehicles in the Czech Republic and the European Union. We discuss the current need for the introduction of environmental features to the system of taxation of motor vehicles, aiming at the mitigation of harmful s...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
Mendel University Press
2014-01-01
|
Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/62/4/0613/ |
id |
doaj-3ab61db3a7da4d3295372cd3698a5bce |
---|---|
record_format |
Article |
spelling |
doaj-3ab61db3a7da4d3295372cd3698a5bce2020-11-24T20:59:53ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102014-01-0162461362110.11118/actaun201462040613Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle OperationBřetislav Andrlík0Department of Accounting and Taxes, Mendel univerzity in Brno, Zemědělská 1, 613 00 Brno, Czech RepublicThis contribution deals with issues of carbon dioxide emissions generated by road motor vehicles in the Czech Republic and the European Union. We discuss the current need for the introduction of environmental features to the system of taxation of motor vehicles, aiming at the mitigation of harmful substances emitted into the atmosphere. The most harmful substance produced during the combustion of hydrocarbon fuels by motor vehicles is CO2, whose emissions are subsequently used as an instrument for green tax reforms in the European Union member states. In this article we define the main EU legal standards regulating harmful substances emitted into the atmosphere as a result of road motor transport. We may cite for instance the Regulation (EC) No. 443/2009 setting CO2 emission performance standards for new passenger cars. The aim of the European Union is to reduce average emission values of new passenger cars sold in the EU to 130 g CO2/km by 2015 and to 95 g CO2/km by 2020. Assessment of tax on motor vehicles according to CO2 emissions shall help fulfil commitments from the Kyoto Protocol, aiming at the reduction of greenhouse gas emissions. https://acta.mendelu.cz/62/4/0613/CO<sub>2</sub> emissionsroad vehiclenegative externalityEuropean Union |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Břetislav Andrlík |
spellingShingle |
Břetislav Andrlík Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis CO<sub>2</sub> emissions road vehicle negative externality European Union |
author_facet |
Břetislav Andrlík |
author_sort |
Břetislav Andrlík |
title |
Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation |
title_short |
Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation |
title_full |
Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation |
title_fullStr |
Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation |
title_full_unstemmed |
Carbon Dioxide Emissions as an Indicator of Reduction of Negative Externalities Related to Road Motor Vehicle Operation |
title_sort |
carbon dioxide emissions as an indicator of reduction of negative externalities related to road motor vehicle operation |
publisher |
Mendel University Press |
series |
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
issn |
1211-8516 2464-8310 |
publishDate |
2014-01-01 |
description |
This contribution deals with issues of carbon dioxide emissions generated by road motor vehicles in the Czech Republic and the European Union. We discuss the current need for the introduction of environmental features to the system of taxation of motor vehicles, aiming at the mitigation of harmful substances emitted into the atmosphere. The most harmful substance produced during the combustion of hydrocarbon fuels by motor vehicles is CO2, whose emissions are subsequently used as an instrument for green tax reforms in the European Union member states. In this article we define the main EU legal standards regulating harmful substances emitted into the atmosphere as a result of road motor transport. We may cite for instance the Regulation (EC) No. 443/2009 setting CO2 emission performance standards for new passenger cars. The aim of the European Union is to reduce average emission values of new passenger cars sold in the EU to 130 g CO2/km by 2015 and to 95 g CO2/km by 2020. Assessment of tax on motor vehicles according to CO2 emissions shall help fulfil commitments from the Kyoto Protocol, aiming at the reduction of greenhouse gas emissions. |
topic |
CO<sub>2</sub> emissions road vehicle negative externality European Union |
url |
https://acta.mendelu.cz/62/4/0613/ |
work_keys_str_mv |
AT bretislavandrlik carbondioxideemissionsasanindicatorofreductionofnegativeexternalitiesrelatedtoroadmotorvehicleoperation |
_version_ |
1716781080627904512 |