KONEČNÝ, Vladimír, Štefánia SEMANOVÁ, Jozef GNAP a Ondrej STOPKA. Taxes and Charges in Road Freight Transport – a Comparative Study of the Level of Taxes and Charges in the Slovak Republic and the Selected EU Countries. Nase More. Dubrovnik: University of Dubrovnik, 2018, roč. 65, č. 4, s. 208-212. ISSN 0469-6255. |
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@article{47261, author = {Konečný, Vladimír and Semanová, Štefánia and Gnap, Jozef and Stopka, Ondrej}, article_location = {Dubrovnik}, article_number = {4}, keywords = {road freight transport; taxes; charges; costs; European market}, language = {eng}, issn = {0469-6255}, journal = {Nase More}, title = {Taxes and Charges in Road Freight Transport – a Comparative Study of the Level of Taxes and Charges in the Slovak Republic and the Selected EU Countries}, volume = {65}, year = {2018} }
TY - JOUR ID - 47261 AU - Konečný, Vladimír - Semanová, Štefánia - Gnap, Jozef - Stopka, Ondrej PY - 2018 TI - Taxes and Charges in Road Freight Transport – a Comparative Study of the Level of Taxes and Charges in the Slovak Republic and the Selected EU Countries JF - Nase More VL - 65 IS - 4 SP - 208-212 EP - 208-212 PB - University of Dubrovnik SN - 04696255 KW - road freight transport KW - taxes KW - charges KW - costs KW - European market N2 - The paper deals with the issue of taxes and charges in road freight transport in the Slovak Republic and the selected European countries. The aim is to compare and evaluate the position of the Slovak carriers towards foreign ones when doing business in the common European market. The selected kinds of taxes and charges (or costs items) relate to different production factors of road transport undertakings (vehicles, drivers, road infrastructure). Also, the legislation on taxes and charges differs among individual countries and differences can be observed in the principles of taxation. The objective is to make a comprehensive objectified comparison when taking into account several selected taxes, charges and costs in road transport. ER -
KONEČNÝ, Vladimír, Štefánia SEMANOVÁ, Jozef GNAP a Ondrej STOPKA. Taxes and Charges in Road Freight Transport – a Comparative Study of the Level of Taxes and Charges in the Slovak Republic and the Selected EU Countries. \textit{Nase More}. Dubrovnik: University of Dubrovnik, 2018, roč.~65, č.~4, s.~208-212. ISSN~0469-6255.
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