Road Tax as an Economic Tool of the Support for the Development of Multimodal Transport in Selected EU States

Abstract

Multimodal transport is an opportunity for a more ecological approach to the environment in EU states. Member states are interested in supporting its development and therefore in shifting the performance percentage from the road transport to other types of transport. States use various different tools to support the multimodal transport, partial or total exemption from road tax on motor vehicles used in multimodal transport is one of them. The goal of our contribution is to compare the conditions of the road tax reduction in the Czech Republic, Slovakia, Austria, Germany, Poland and Croatia.