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...

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Main Author: Břetislav Andrlík
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/
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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
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