The new Motor Vehicle Tax Act (Official Gazette of the RS, no. 200/20) in Slovenia
took effect on January 1, 2021, and brought changes in several areas. This thesis aims
to define and analyse these changes, which in practice sometimes differ from the
expectations and objectives of the act before its implementation.
The concrete consequences of the legislative changes for the treasury or public
finance and the amount of registered luxury and environmentally less harmful vehicles
after the introduction of the new law are discussed through the analysis of publicly
available data. In addition, a concrete comparison of the Motor Vehicle Tax (MVT)
calculation before and after the introduction of the new law for the most frequently
registered vehicles in Slovenia in 2020 and 2021 is included. The analysed data covers
four of the most relevant categories of passenger cars, namely the lower, upper
medium, luxury, and sports price classes of vehicles.
The research results showed a noticeable decrease in treasury inflows and an increase
in the purchase of luxury and sports vehicles, which aligns with the expectations. On
the other hand, contrary to expectations, the number of registrations of environmentally
less harmful vehicles has practically not changed. What is more, the average carbon
dioxide (CO2) emissions of newly registered vehicles in Slovenia increased after the
introduction of the new law.
This work also highlights the advantages and disadvantages of the law changes in
practice from the perspectives of taxpayers, the state, and the environment. It could
be said that some of the set objectives of the law have been achieved, while others
have so far not.
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