Uneingeschränkter Zugang

The Model of Degressive Taxation of Trucks: Case of the Czech Republic

Břetislav Andrlík
Břetislav Andrlík
 und 
Michaela Podlasová
Michaela Podlasová
   | 17. Apr. 2021
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Online veröffentlicht: 17. Apr. 2021
Seitenbereich: 13 - 32
DOI: https://doi.org/10.2478/danb-2021-0002
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© 2021 Břetislav Andrlík, Michaela Podlasová, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Figure 1

Straight line model residuals versus number of axles Source: Gretl, own calculation
Straight line model residuals versus number of axles Source: Gretl, own calculation

Figure 2

Straight line model residuals versus permissible maximum weight Source: Gretl, own calculation
Straight line model residuals versus permissible maximum weight Source: Gretl, own calculation

Figure 3

Graph of dependent variable Y and independent variable X2 Source: Gretl, own calculation
Graph of dependent variable Y and independent variable X2 Source: Gretl, own calculation

Calculation of rate per ton of permissible maximum weight of the vehicle for annual taxes under the ART

Number of axles Permissible maximum weight (t)
 Tax rate (CZK) Median Rate per ton (CZK)
from to
1 1.0 1 800 1.00 1 800.00
1.0 2.0 2 700 1.50 1 800.00
2.0 3.5 3 900 2.75 1 418.18
3.5 5.0 5 400 4.25 1 270.59
5.0 6.5 6 900 5.75 1 200.00
6.5 8.0 8 400 7.25 1 158.62
8.0 – 9 600 – –
2 – 1.0 1 800 1.00 1 800.00
1.0 2.0 2 400 1.50 1 600.00
2.0 3.5 3 600 2.75 1 309.09
3.5 5.0 4 800 4.25 1 129.41
5.0 6.5 6 000 5.75 1 043.48
6.5 8.0 7 200 7.25 993.10
8.0 9.5 8 400 8.75 960.00
9.5 11 9 600 10.25 936.59
11 12 10 800 11.50 939.13
12 13 12 600 12.50 1 008.00
13 14 14 700 13.50 1 088.89
14 15 16 500 14.50 1 137.93
15 18 23 700 16.50 1 436.36
18 21 29 100 19.50 1 492.31
21 24 35 100 22.50 1 560.00
24 27 40 500 25.50 1 588.24
27 – 46 200 – –
3 – 1.0 1 800 1.00 1 800.00
1.0 3.5 2 400 2.25 1 066.67
3.5 6.0 3 600 4.75 757.89
6.0 8.5 6 000 7.25 827.59
8.5 11 7 200 9.75 738.46
11 13 8 400 12.00 700.00
13 15 10 500 14.00 750.00
15 17 13 200 16.00 825.00
17 19 15 900 18.00 883.33
19 21 17 400 20.00 870.00
21 23 21 300 22.00 968.18
23 26 27 300 24.50 1 114.29
26 31 36 600 28.50 1 284.21
31 36 43 500 33.50 1 298.51
36 – 50 400 – –
4 plus – 18 8 400 9.00 466.67
18 21 10 500 19.50 538.46
21 23 14 100 22.00 640.91
23 25 17 700 24.00 737.50
25 27 22 200 26.00 853.85
27 29 28 200 28.00 1 007.14
29 32 33 300 30.50 1 091.80
32 36 39 300 34.00 1 155.88
36 – 44 100 – –

Regression model completed with a 2nd degree polynomial in variable X2

Variable Coefficient ( βj ) Standard error t-test p-value
Constant 8369.13 1676.89 4.991 1.22e−05 ***
Number of axles −3954.80 670.88 −5.895 6.64e−07 ***
Permissible maximum weight 848.59 191.867 4.423 7.29e−05 ***
Sq Permissible maximum weight 16.39 5.73 2.860 0.0067 ***

Residual normality test of the linear regression model

Residual normality test p-value
Chi-Square test 0.03451
Doornik-Hansen test 0.03450
Shapiro-Wilk W-test 0.01051
Jarque-Bery test 0.10149

Linear regression specification tests

Specification tests Test variant p-value
RESET test Squared and cubed powersSquared powers onlyCubed powers only 9.47e−0161.27e−0070.0021
LM test Squared powersLogarithms 0.00220.0014

Initial regression straight line model

Variable Coefficient (βj ) Standard error t-test p-value
Constant 5930.39 1565.32 3.789 0.0005 ***
Number of axles −3964.05 727.26 −5.451 2.61e−06 ***
Permissible maximum weight 1364.78 70.65 19.32 3.34e−022 ***
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