Environmental tax, personal vehicle, emission, carbon dioxide
The article deals with the issue of the assessment of emission values of personal road motor vehicles that are usable for the introduction or change of an environmental road tax base. It searches for options for theoretical emission assessment in the case of unavailability of this figure to avoid the duality and consequent deformation of the existing or introduced road tax. During the calculation of the particulate emission value of old diesel and petrol engine vehicles, it is advisable to include only the available figures for the engine capacity and the year of initial registration of the car make and type. Including the square-root relationship between engine capacity and emissions corresponds better to reality, improving the results. The application of these processes leads to the formulation of equations enabling the determination of unknown emission values of vehicles registered since 2000, which describe these vehicles’ production of emissions quite accurately. Including the frequency of vehicle registration in the model proved to be unsuitable; therefore, the model is applicable in general.