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

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

Open Access
|Apr 2021

Figures & Tables

Table 1

Initial regression straight line model

VariableCoefficient (βj )Standard errort-testp-value
Constant5930.391565.323.7890.0005***
Number of axles−3964.05727.26−5.4512.61e−06***
Permissible maximum weight1364.7870.6519.323.34e−022***
Determination coefficient0.914668
Adjusted determination coefficient0.910506
F (2.41)219.7387
P-value (F)1.22e−22
rX1X2 = rX2X10.6146

[i] Source: Gretl, own calculation

Figure 1

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

Table 2

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

VariableCoefficient ( βj )Standard errort-testp-value
Constant8369.131676.894.9911.22e−05***
Number of axles−3954.80670.88−5.8956.64e−07***
Permissible maximum weight848.59191.8674.4237.29e−05***
Sq Permissible maximum weight16.395.732.8600.0067***
Determination coefficient0.929158
Adjusted determination coefficient0.923845
F (2.41)174.8793
P-value (F)5.03e−23

[i] Source: Gretl, own calculation

Table 3

Linear regression specification tests

Specification testsTest variantp-value
RESET testSquared and cubed powers
Squared powers only
Cubed powers only
9.47e−016
1.27e−007
0.0021
LM testSquared powers
Logarithms
0.0022
0.0014

[i] Source: Gretl, own calculation

Table 4

Residual normality test of the linear regression model

Residual normality testp-value
Chi-Square test0.03451
Doornik-Hansen test0.03450
Shapiro-Wilk W-test0.01051
Jarque-Bery test0.10149

[i] Source: Gretl, own calculation

Figure 3

Graph of dependent variable Y and independent variable X2

Source: Gretl, own calculation

Annex 1

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

fromto
11.01 8001.001 800.00
1.02.02 7001.501 800.00
2.03.53 9002.751 418.18
3.55.05 4004.251 270.59
5.06.56 9005.751 200.00
6.58.08 4007.251 158.62
8.09 600
21.01 8001.001 800.00
1.02.02 4001.501 600.00
2.03.53 6002.751 309.09
3.55.04 8004.251 129.41
5.06.56 0005.751 043.48
6.58.07 2007.25993.10
8.09.58 4008.75960.00
9.5119 60010.25936.59
111210 80011.50939.13
121312 60012.501 008.00
131414 70013.501 088.89
141516 50014.501 137.93
151823 70016.501 436.36
182129 10019.501 492.31
212435 10022.501 560.00
242740 50025.501 588.24
2746 200
31.01 8001.001 800.00
1.03.52 4002.251 066.67
3.56.03 6004.75757.89
6.08.56 0007.25827.59
8.5117 2009.75738.46
11138 40012.00700.00
131510 50014.00750.00
151713 20016.00825.00
171915 90018.00883.33
192117 40020.00870.00
212321 30022.00968.18
232627 30024.501 114.29
263136 60028.501 284.21
313643 50033.501 298.51
3650 400
4 plus188 4009.00466.67
182110 50019.50538.46
212314 10022.00640.91
232517 70024.00737.50
252722 20026.00853.85
272928 20028.001 007.14
293233 30030.501 091.80
323639 30034.001 155.88
3644 100

[i] Note: Calculation of rate per ton of vehicle weight is determined as a ratio of annual tax rate to the median of weight band for the given type of vehicle.

DOI: https://doi.org/10.2478/danb-2021-0002 | Journal eISSN: 1804-8285 | Journal ISSN: 1804-6746 (formerly 1804-8285)
Language: English
Page range: 13 - 32
Published on: Apr 17, 2021
Published by: European Research University
In partnership with: Paradigm Publishing Services

© 2021 Břetislav Andrlík, Michaela Podlasová, published by European Research University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.