Historie a budoucnost zdanění uhlíku v EU: uhlíková daň a princip solidarity

Vrbová, Zuzana

Mapping the History and Future of Carbon Taxation in the EU: Carbon Tax and Subsidiarity Principle Abstract With the growing awareness of climate change impacts, policymakers around the world are trying to develop legislation that would tackle the issue in the most effective manner. They often choose economic regulatory tools such as carbon tax. This thesis is primarily focused on the possibility to establish a common carbon tax legal framework at the EU level. It argues that there are multiple obstacles to it which often stem from the past and current understanding of the subsidiarity principle. Therefore, the objective of the thesis is to show how these obstacles can be overcome while still preserving the fundamental principles the Union is based on. In the first part, theories regarding carbon tax and subsidiarity principle are explained. After that, relevant pieces of the EU legislation and policy documents are analyzed. Finally, the application of tools found in these documents which, theoretically, enable the adoption of the common tax framework is evaluated. The analysis has shown that the adoption of a common EU carbon tax framework is achievable. Yet, it would be problematic to obtain unanimity in the Council which is likely needed for this legislation to be passed. The EU primary law includes...

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