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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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Analysis of Environmental Taxes in the EU
Hrdličková, Lenka ; Marčišák, Petr (referee) ; Kopřiva, Jan (advisor)
The subject of the thesis „Analysis of Environmental Taxes in the EU“ is describe and evaluate the implementation of the ecological tax reform in the European Union, especially in the Czech Republic. The work is dividend into four parts. The first part is devoted to the theoretical basis of the work, that is a brief introduction to the issue of taxes and the environment. The second part is concerned with the introduction of environmental taxes in both the EU and Czech Republic. The third part is devoted to comparison of taxes that are applied in the Czech Republic with the EU countries. The fourth part will deal with the impact of the reform on the particular business entity and household.
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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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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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Analysis of Environmental Taxes in the EU
Hrdličková, Lenka ; Marčišák, Petr (referee) ; Kopřiva, Jan (advisor)
The subject of the thesis „Analysis of Environmental Taxes in the EU“ is describe and evaluate the implementation of the ecological tax reform in the European Union, especially in the Czech Republic. The work is dividend into four parts. The first part is devoted to the theoretical basis of the work, that is a brief introduction to the issue of taxes and the environment. The second part is concerned with the introduction of environmental taxes in both the EU and Czech Republic. The third part is devoted to comparison of taxes that are applied in the Czech Republic with the EU countries. The fourth part will deal with the impact of the reform on the particular business entity and household.
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Environmental tax reform in the Czech Republic and its implications for households and industry
FILIPOVÁ, Hana
This thesis deals with the ecological tax reform in the Czech republic, the plan of the environmental tax reform revenues is monitored , in comparison with the actual returns. Whether they have reached the projected amount or not. Furthermore, the revenue neutrality is tracked, its comparison of the plan with the facts. Fulfilling the targets of the second stage of the EDR (tax co emissions) and the impact of the reform on households and businesses, in terms of their expenditure for the consumption of electricity and the change in consumption of electric energy for households and businesses itself, whether it has downward or upward trend. Last but not least, the thesis also includes the economic impacts of the environmental tax reform and particularly the implications for households and industry.
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Comparison of environmental tax reform in the Czech Republic and the Slovak Republic
Dolejšová, Denisa ; Tepperová, Jana (advisor) ; Doležalová, Ivana (referee)
This thesis focuses on comparison of environmental taxes in the Czech Republic and the Slovak Republic. In the theoretical part of the thesis is briefly stated purpose of environmental protection policy within the European Union, including the instruments that the state uses in this area, and characteristics of environmental taxes, including mentioning of the most important directive of these taxes. The theoretical part is followed by a practical part which compares environmental taxes in the Czech Republic and the Slovak Republic based on selected criteria, with reference to individual differences in Czech and Slovakian environmental taxes.
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Environmental Taxes - Ecological Tax Reform in the CR
Vlčková, Jana ; Votava, Libor (advisor) ; Tůma, Ivan (referee)
This thesis focuses on environmental taxes and their gradual introduction in the Czech Republic within the ecological tax reform. The work mentions the history of environmental policy in the European Union, implementation and harmonization processes in the whole community in the area of ecology. Briefly touches on the objectives and principles of environmental protection that the European Union has set out the current environmental taxes and charges in the individual Member States. Among EU countries, details the history of the introduction of environmental taxes in Denmark and Sweden. The work is a general view of the reform in the country. Her appreciation and potential impacts of reform.
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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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