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Environmental Charges and Taxes in the Czech Republic
ŠEBKOVÁ, Anita
This bachelor's thesis focuses on the assessment of revenues from environmental taxes and fees in the Czech Republic. The course of the ecological tax reform is described in the theoretical part of the work and the work is also devoted to the introduction of ecological taxes and fees in the Czech Republic. Revenues from ecological taxes are assessed in relation to the state budget using the proposed methodology. Using the environmental tax quota the revenues from these taxes are also evaluated in relation to the gross domestic product of the Czech Republic. The practical part of the work also focuses on fees for environmental protection which flow to the State Environmental Fund of the Czech Republic. Revenues from these fees in individual years are evaluated. At the end of the work based on the analysis it is decided how important environmental taxes are in the state budget.

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