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Tax Revenues in the Area of the Environment
BLÁHOVÁ, Tamara
The thesis focuses on the development of tax revenues in the Czech Republic, particularly regarding energy taxes. It seeks to accurately characterize and define environmental tax revenues, primarily through theoretical exposition, and subsequently in the practical section using basic tax indicators. The practical part further analyzes the evolution of energy tax collections. This analysis involves confirming or refuting seasonality using a specific statistical test, namely the F-test of seasonality. Additionally, it examines the trend and seasonal fluctuations in monthly tax collections of these taxes over the years. The thesis describes possible causes of these fluctuations and the trend in energy tax collections, as well as the consumption of commodities subject to these taxes. Monthly tax collection data (i.e., taxes on electricity, natural gas, and solid fuels) are obtained from statistics provided on the customs administration website, while data related to macroeconomic variables (e.g., GDP) are obtained from the Czech Statistical Office. Regarding tax indicators, it was found that the share of energy taxes in total tax revenues is increasing, the partial tax quota of energy taxes has been decreasing over the years, and the share of energy taxes per capita is slightly increasing. A detailed analysis of monthly collections then reveals that collections from electricity and natural gas taxes, as well as the consumption of commodities subject to these taxes, are increasing. Conversely, a decreasing trend was observed in collections from solid fuel taxes, which was also observed in the consumption of one of the most commonly used solid fuels, namely coal. Seasonality on a monthly basis was evident for all three observed taxes, with the most pronounced seasonality observed in collections from solid fuel taxes.
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