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Harmonization of Environmental Tax on Plastic Materials in EU
Vlčková, Veronika ; Vlach, Petr (referee) ; Kopřiva, Jan (advisor)
Bachelor´s thesis deals with relations between taxes and environment. Deals with gaps, specifically in the zone of plastic packaging waste. Thesis compares specific taxes in the country with taxes in several EU countries and further suggests the possibility of changes in the area and assess the feasibility of their implementation. The thesis zooms in tax brief history of environmental area, clarify types of ecological taxes in EU countries, especially waste fees and packing charges. At the same time it draws attention to the lack of harmonization within the EU.

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