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Environmental tax reform the Czech Republic
Hysková, Ivana ; Zeman, Karel (advisor) ; Vojáček, Ondřej (referee)
This paper deals with environmental taxes and environmental tax reform (ETR). I have chosen this issue because of on 1st January 2008 entered into force an environmental tax reform in the Czech Republic. Its final phase will be completed in 2017. I would like to explore how this reform is perceived by the subjects of a business, what is their attitude to it, and where they see its strengths and weaknesses. The first part of this paper is focused on the brief characteristics of environmental taxes and environmental tax reform in The Czech Republic and its framing into the national environmental policy. The next part focuses on poblem areas of ETR in custody to business and gives a description of the carried out survey. I am dealing with the experiences, opinions and positions of small- and medium-sized businesses to the ETR in the last part.
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Impact of The Ecological Taxes on Public Budgets and Consumption of Taxed Products in The Czech Republic
KUNCOVÁ, Alena
This master thesis deals with the influence of installation of ecological taxes upon public budgets. The aim is to review, whether collecting of ecological taxes caused reduction of consumption of the taxed fuel and energy. The comparative method is used here to compare the budget and the real payment of the ecological taxes in 2008 and 2009 in the Czech republic. The well-arranged tables and graphs show the comparison of the consumption of the fuel and energy since 2005 to 2009. The result of the research shows, that the collecting of the ecological taxes did not reach the expected amount, so the planned budget was not filled up. The consumption of the fuel and the energy in 2008 and 2009 decreased as expected, but it is impossible to appoint safely, whether the decrease was caused by the implementation of the ecological taxes to the czech legislature.
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Ecological Taxes
Czerny, Zdeněk ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
Bachelor thesis "Ecological Taxes" is concerned with questions of a relation between economy and the environment and their mutual interaction. This thesis is diveded into two basic parts. The first part is about the theory of ecological taxes and the second part is an analysis of ecological taxes in selected tax systems. Conclusion of the thesis is dedicated to questions of international cooperation to reducing GHG.
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Ecological Tax Reform in Czech Republic
Savkaničová, Jana ; Klazar, Stanislav (advisor) ; Jusko, Radoslav (referee)
The theme of this work is ecological tax reform in the Czech Republic, its progress, its impact, its desired objectives as well as its integration into the Czech tax system. The aim of this work is to acquaint readers with issues of reform and warn them of the reform importance for the future development of the tax system and ecology. Ending of the work consists of the most important summaries on environmental reform.
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The administrative difficulties in collecting new environmental taxes
Michalcová, Gabriela ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The submitted bachelor's thesis deals with the theme of the administrative difficulties in collecting environmental taxes. This issue is connected with the environmental tax reform in the Czech Republic and is discussed in the first part of this thesis in connection with the European direction. Other chapters cover administrative costs of taxation. There is a definition of administrative costs and also a description of the process of collecting data necessary for calculating administrative costs, using a method of a recounted worker. The results are compared -- the conclusion about the administrative difficulties is made on the base of this comparison.
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Ekologické daně v EU
Sluková, Barbora ; Láchová, Lenka (advisor)
Cílem práce je specifikovat podstatu ekologických daní, analyzovat jejich strukturu a zhodnotit přínos zavedení ekologických daní jak v Evropské unii jako celku, tak i konkrétně v určité členské zemi ? Švédsku. V práci je obsažena stručná charakteristika jednotlivých etap harmonizace ekologického zdanění v Evropské unii a zmínění podstaty trvale udržitelného rozvoje. Práce popisuje stávající situaci ekologického zdanění v ČR (pro rok 2007) a naznačení předpokládaného vývoje této situace v důsledku provedení ekologické daňové reformy a zhodnocení účinnosti této reformy. V závěru práce je uvedena syntetika celkového dopadu ekologických daní na ekonomiku zemí, které tyto daně aplikují.
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Aspects of ecological taxation in Germany
Jakubů, Michaela ; Láchová, Lenka (advisor) ; Huňka, Pavel (referee)
We can find ecological taxation in every EU-15 countries and their importance grow continually. Czech "green" reform appear from the German draft. There was boot ecological taxation before ten years. It's enaugh time to estimation of their affects. The aim of this work is estimate the incidence of ecological taxation on tax subjects and tax system. This work show the state of German economy and tax system before and after the tax reform from year 1999 - 2003. There are presented winner and loser in conjunction with tax reform too. The forecast of future development is included in the last part of this work.
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Ekologizace daňových soustav členských států Evropské unie
Pelikánová, Lucie ; Merfaitová, Lenka (advisor) ; Weberová, Jana (referee)
Nástroje k ochraně životního prostředí ? porovnání, výhody a nevýhody. Kritéria volby nástrojového mixu. Negativní externality a jejich náprava. Definice ekologické daně, princip ekologických daňových reforem. Problémy při implementaci ekologických daní. Historie a současný stav ekologického zdanění v Evropské unii s důrazem na energetické daně. Směrnice o zdanění energetických produktů a elektřiny. Situace v České republice, plánovaná reforma.
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