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Environmental taxes within the Czech tax system
Rinke, Daniel ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Environmental taxes in the Czech Republic Keywords environment, instruments of the environmental policy, taxes, fees/charges, externalities, ecological taxes, ecological tax reform Resume This paper discusses questions of environmental taxes in the Czech Republic. During the last past decades we were the witnesses of the man`s slow growing interest in questions of environment. In the both national and international level there were established the policies, which goal is to solve the environment related problems and give an environment the protection. Within the politics there were established and there are used the assorted instruments. From the early beginning there were commands and restrictions mainly, nowadays there are another instruments starting to be used too, and above all the economic instruments. To the economic instruments the environmental taxes are counted too. To the better understanding of the problem is this thesis at the environmental taxes questions exlamation builded on the total bases. In the chapter two there are as the first brought to light the basic terms, on which the whole environmental taxes problems are in the most of cases builded, and the short history of "environmental thinking" with the description of the evolution in the attitude of the European Union and especially the...
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Environmental taxes within the Czech tax system
Rinke, Daniel ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Environmental taxes in the Czech Republic Keywords environment, instruments of the environmental policy, taxes, fees/charges, externalities, ecological taxes, ecological tax reform Resume This paper discusses questions of environmental taxes in the Czech Republic. During the last past decades we were the witnesses of the man`s slow growing interest in questions of environment. In the both national and international level there were established the policies, which goal is to solve the environment related problems and give an environment the protection. Within the politics there were established and there are used the assorted instruments. From the early beginning there were commands and restrictions mainly, nowadays there are another instruments starting to be used too, and above all the economic instruments. To the economic instruments the environmental taxes are counted too. To the better understanding of the problem is this thesis at the environmental taxes questions exlamation builded on the total bases. In the chapter two there are as the first brought to light the basic terms, on which the whole environmental taxes problems are in the most of cases builded, and the short history of "environmental thinking" with the description of the evolution in the attitude of the European Union and especially the...
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