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Tax, charges and other similar tools for the protection of the environment
Hlúbiková, Helena ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 Taxes, charges and other similar instruments for the environmental protection The reason why I chose this theme is that the environmental protection from the perspective of financial law is a very topical issue in all EU countries, including the Czech Republic. The purpose of my thesis is to analyse instruments that are utilized for environmental protection. The thesis deals with direct and indirect regulatory instruments and the increased attention is paid to the energy taxes. The thesis is composed of five basic chapters, each of them dealing with different aspects of the environmental protection from the perspective of financial law. Chapter One and Two is introductory and defines basic terminology used in the thesis such as the environment and environmental protection or environmental policy. Chapter Three deals with the basic structure of instruments for environmental protection, which are instruments of direct regulation (normative) and indirect regulatory instruments (economic). This chapter also describes the characteristics of these instruments and their advantages and disadvantages. Chapter Four concentrates on economic instruments - environmentally related charges and especially environmentally related taxes. This chapter deals with the term of environmental taxes, their characteristics and...
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Effects of Environmental Taxation in Company´s Performance
Švestková, Lucie ; Novotná, Marta (referee) ; Beranová, Michaela (advisor)
The thesis evaluates the current state of environmental taxation based on CO2 emissions and determines the impact on a company ABC, s r.o. The initial section, Literature Review, discusses environmental economics and environmental policy concepts and introduces taxation procedures of road tax in Czech Republic and Ireland. The main body describes operation of the chosen company and shows real tax calculations according to the tax law of the Czech Republic and Ireland. Finally, it is discussed the potential impact on the chosen business.
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Use of a System for Enviromental Management of Organizations and Audit in the Czech Republic
Dobřenská, Michaela ; Čeřenská, Lucie (referee) ; Kocmanová, Alena (advisor)
The master thesis introduces the topic of sustainable development, environmental policy and its tools as a mean of mitigating negative impact of economic activity on environment. The thesis analyzes optional tools of environmental policy as well as Eco-Management and Audit Scheme EMAS. The analytic part studies the motives and expectations of Czech organizations before the registration in EMAS and their fulfilment after implementation. The situation in the Czech Republic and EU member states is being compared and the common trends and variety identified. The output of the thesis is a design of measures for increasing the interest in registration in EMAS.
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Environmental Management Introduction to the Company
Petrásková, Lenka ; Holíková, Eva (referee) ; Kocmanová, Alena (advisor)
his master’s thesis deals with implementation of the environmental management system in the concrete company. It compares the implementation in this company with standard ČSN EN ISO 14001. The concept of the environmental management system is introduced in the theoretical part of the master’s thesis and the implementation how is standard specifications being asked. Implementation of the environmental management system by top management describes the practice part. The system implementation is evaluated by repayment time of investment.
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Green growth in the Czech Republic selected indicators
Český statistický úřad
The publication consists of a text added by tables and graphs describing a set of indicators suitable for the assessment and description of "green growth" in the Czech Republic according to the following topics: socio-economic context, monitoring environmental and resource productivity/ intensity, natural asset base, environmental quality of life, economic opportunities and policy responses.
Fulltext:  PDF
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Critical analysis of the current legislative framework for the disposal of photovoltaic modules and its economic evaluation
Zemková, Lenka ; Vojáček, Ondřej (advisor) ; Matula, Miloš (referee)
The Czech Republic has approximately 2 126 MWp of photovoltaic installed power capacity, most of the capacity was installed during the "solar boom" period around year 2010. Directive 2012/19/EU on waste electrical and electronic equipment led to the amendment of Act no. 185/2001 Coll. on Waste and the Decree no. 178/2013 Coll., which set the photovoltaic power plant operator´s obligation to pay a contribution for the module´s future recycling. The current rate for calculating the minimum total amount of the contribution is set at CZK 8.50/kg of module. The current amount of the contribution is a subject to criticism. The diploma thesis analyzes public administrations on issues of environmental protection and tools that may be used to motivate polluters. The thesis proposes a new amount of recycling contribution at the amount of CZK 5.2-7.8/kg. Huge temporal inconsistency is the most dangerous risk in determining the contribution, which may threaten many variables essential for the whole calculation.
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The development of environmental policy in the Czech republic and its intenational aspects
Králíková, Petra ; Hadrabová, Alena (advisor) ; Nencková, Lucie (referee)
The aim of this bachelor's thesis is to introduce the development of environmental policy in the Czech Republic since 1990 and problems connected in particular periods with implementation of goals of environmental policy. The first chapter focuses on definition of basic terms, principles, goals and tools of environmental policy. The second chapter deals with the development of this policy in the Czech Republic and the cooperation with international organisations. The third chapter is focused on environmental policy of the European Union -- its authorities, development and financing. The conclusion brings the evaluation of an impact of EU on this policy in the Czech Republic.
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