International road transport is a specific service within the frame of services provided in the European Union. It is because the conditions of being active on the market are influenced by the states where businessmen operate, but services can be provided throughout the whole year in other member states of the European Union. The aim of the contribution is to highlight the existing problems in international road freight transport sector. These problems persist despite the fact that market access was exempted from the national law of individual member states and regulated directly by EU regulations. Despite the unification of market access, tax and social harmonization is not ensured in international road freight transport. An unequal tax burden on carriers and different requirements of wage regulations create a discriminatory environment among entrepreneurs. The contribution identifies the factors that deform the equal operating conditions in single market. The aim of the contribution is also to provide the readers with the answers to the questions: Is it possible under current EU conditions to harmonize tax and social conditions? What impact would this harmonization have on business environment?
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