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Forecasting the impact of auctioning of emission allowances on the state budget of the Czech Republic
Hanák, Ondřej ; Vítek, Leoš (advisor) ; Zimmermannová, Jarmila (referee)
The increasing volume of greenhouse gases in the atmosphere has led to the creation of European Emissions Trading System (EU ETS). This system should also fulfil an incentive function to reduce emissions. The EU ETS also participates in revenues of the state budgets. This master thesis deals with impacts of EU ETS on revenues of state budgets for each member states of this system. The thesis is compiled with calculations of revenues of state budgets. This methodology is then applied to the assessment of the impact of auctioning of emission allowances on the Czech state budget and is demonstrated on three possible scenarios.
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Comparison of environmental taxation in the transport sector in selected countries of the EU
Halašta, Martin ; Zimmermannová, Jarmila (advisor) ; Vítek, Leoš (referee)
The object of this bachelor thesis is the comparison of environmental taxation in the transport sector in selected countries of the European Union. The theoretical part of thesis deals with interpretation of policy instruments of transport, setup and classification of policy instruments to regulate traffic. Another part describes the theory of environmental taxes and their harmonization within the EU. The practical part deals with the analysis of tax revenues, tax burden and tax rates, charges for transport and their differences.
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Emission Trading in the EU
Hanák, Ondřej ; Zimmermannová, Jarmila (advisor) ; Vítek, Leoš (referee)
Increasing volume of greenhouse gases in the atmosphere has a negative impact on the living conditions on Earth. The emissions trading instrument has been accepted to reduce amount of greenhouse gases emissions. This Bachelor thesis analyses each phases of EU Emission Trading System. The introduction of the thesis describes the impact of carbon dioxide emissions on the environment, flexible mechanisms that can reduce these emissions and the way of trading within the EU-ETS. The practical part analyses phase III of EU ETS, also includes a practical example of auction of emission allowances and the analysis of German auctions in 2014.
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Impact of taxation of electricity, natural gas and solid fuels on sectors of NACE in the Czech Republic
Zimmermannová - Ottová, Jarmila ; Jílková, Jiřina (advisor) ; Šauer, Petr (referee)
The main target of the thesis is analysing of short-term indirect cross-sectoral impacts of taxation of electricity, solid fuels and natural gas on particular sectors of NACE in the Czech Republic, especially impacts on production prices. The key instrument for the analysis is the short-term price model for the Czech Republic, created as a component of the thesis. A secondary target is focused on the analysis of direct impacts, especially impacts on prices and expenditures of particular sectors of NACE. Within the scope of the main target, there are five different variants of taxation. For each of them the impact of taxation of particular commodities on changes in production prices of particular sectors of NACE is simulated. Than two different variants, both of them including taxation of all commodities, are compared. The thesis includes also two hypotheses, which are going to be confirmed or disproved on the basis of obtained results. For achieving the main target the methodology of Leontief input – output analysis was chosen (Leontief, 1966). This is the key instrument for creating short-term price model for the Czech Republic. This method is suitable especially for analysing short-term cross-sectoral impacts, however under necessary condition of no changes in current technologies, agreements and cross-sectoral relations. This condition represents strict limitation for the price model created for the thesis. Regarding scientific contribution, the main asset of this thesis is creation of macroeconomic short-term price model for the Czech Republic, which is based on methodology of Leontief input – output analysis. The additional contribution is calculation of the short-term impacts of new environmental taxation on production prices of particular sectors of NACE. Considering available information, environmental taxes in the Czech Republic have not been analysed by Leontief input - output methodology yet. There is not also sufficient analysis of environmental taxes impacts on particular sectors of NACE in the Czech Republic. The thesis is divided to seven chapters. The first chapter focuses on introduction to environmental tax regulation issue. The second chapter presents theories and concepts of taxation impact analysis. The third chapter focuses on models and empirical research in environmental taxation area. The fourth chapter is dealing with basic practical aspects of introduction of new energy taxation in the Czech republic and presents data useful for the following analysis. The fifth chapter consists of describing of applied methodology and describing of creation of the price model. The sixth chapter summarises results of simulation of direct impact of taxation on average prices for companies and on expenditures of particular sectors of NACE. The seventh chapter presents results of cross-sectoral analysis of indirect macroeconomic impacts for all variants; the chapter includes also testing of hypotheses and comments of final results.
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Impact of taxation of electricity, natural gas and solid fuels on sectors of NACE in the Czech Republic
Zimmermannová, Jarmila ; Jílková, Jiřina (advisor) ; Šauer, Petr (referee) ; Hájek, Miroslav (referee)
The main target of the thesis is analysing of short-term indirect cross-sectoral impacts of taxation of electricity, solid fuels and natural gas on particular sectors of NACE in the Czech Republic, especially impacts on production prices. The key instrument for the analysis is the short-term price model for the Czech Republic, created as a component of the thesis. A secondary target is focused on the analysis of direct impacts, especially impacts on prices and expenditures of particular sectors of NACE. Within the scope of the main target, there are five different variants of taxation. For each of them the impact of taxation of particular commodities on changes in production prices of particular sectors of NACE is simulated. Than two different variants, both of them including taxation of all commodities, are compared. The thesis includes also two hypotheses, which are going to be confirmed or disproved on the basis of obtained results. For achieving the main target the methodology of Leontief input -- output analysis was chosen (Leontief, 1966). This is the key instrument for creating short-term price model for the Czech Republic. This method is suitable especially for analysing short-term cross-sectoral impacts, however under necessary condition of no changes in current technologies, agreements and cross-sectoral relations. This condition represents strict limitation for the price model created for the thesis. Regarding scientific contribution, the main asset of this thesis is creation of macroeconomic short-term price model for the Czech Republic, which is based on methodology of Leontief input -- output analysis. The additional contribution is calculation of the short-term impacts of new environmental taxation on production prices of particular sectors of NACE. Considering available information, environmental taxes in the Czech Republic have not been analysed by Leontief input - output methodology yet. There is not also sufficient analysis of environmental taxes impacts on particular sectors of NACE in the Czech Republic. The thesis is divided to seven chapters. The first chapter focuses on introduction to environmental tax regulation issue. The second chapter presents theories and concepts of taxation impact analysis. The third chapter focuses on models and empirical research in environmental taxation area. The fourth chapter is dealing with basic practical aspects of introduction of new energy taxation in the Czech republic and presents data useful for the following analysis. The fifth chapter consists of describing of applied methodology and describing of creation of the price model. The sixth chapter summarises results of simulation of direct impact of taxation on average prices for companies and on expenditures of particular sectors of NACE. The seventh chapter presents results of cross-sectoral analysis of indirect macroeconomic impacts for all variants; the chapter includes also testing of hypotheses and comments of final results.
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