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Tax Revenues in the Field of the Environment in the Czech Republic and Selected Member States of the European Union
BENEŠOVÁ, Anna
This thesis deals with the topic of tax revenues in the field of the environment. This topic is very current, and after the entry of the Czech Republic into the European Union, not only advantages arose, but also obligations that must be fulfilled in this area. The thesis analyzes the development of environmental tax for the selected period in the Czech Republic and four selected countries of the European Union. These selected member states of the European Union are Bulgaria, Germany, Spain and Sweden. The work also defines broad-er contexts, the structure of this tax in individual countries, etc. Part of the work is cluster analysis applied to all the states of the European Union and some other European states. The work provides a comprehensive summary and analysis of tax revenues in the area of the environment for the selected period of European states, comments on the environmental poli-cy of selected member states. This is a suitable guide for searching for states with similar tax revenues in the area of the environment.
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Harmonization of Environmental Tax on Plastic Materials in EU
Vlčková, Veronika ; Vlach, Petr (referee) ; Kopřiva, Jan (advisor)
Bachelor´s thesis deals with relations between taxes and environment. Deals with gaps, specifically in the zone of plastic packaging waste. Thesis compares specific taxes in the country with taxes in several EU countries and further suggests the possibility of changes in the area and assess the feasibility of their implementation. The thesis zooms in tax brief history of environmental area, clarify types of ecological taxes in EU countries, especially waste fees and packing charges. At the same time it draws attention to the lack of harmonization within the EU.
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Polluter Pays Principle in the Environmental Law
Vícha, Ondřej ; Damohorský, Milan (advisor) ; Müllerová, Hana (referee) ; Drobník, Jaroslav (referee)
A B S T R A C T of the dissertation "Polluter Pays Principle in the Environmental Law" JUDr. Ondřej Vícha The Doctoral Program¨"Theoretical Legal Sciences", Law Faculty, Charles University in Prague This thesis deals with the legal aspects of the the polluter pays principle (PPP) within the environmental law. The aim of this thesis is to provide an overview of current definitions of this principle and its application in the International, European and national Czech law. The text is devided into ten chapters. After the introduction, the thesis ruminates on legal principles in general, their status and function in the legal system and in the environmental law specially. The third part holds forth on development and functions of the PPP and its relation to other legal principles of the environmental law. The polluter-pays principle represents among the OECD countries, respectively at the European level, for quite a long recognized and practically applied economic and legal principles leading to internalize the costs of environmental protection, which are transferred from states to the real polluters, who pollutes environment by their production or other economic activities. The history of this principle reflects a gradual shift in meaning. At first, the Recommendations of the OECD and the EC referred to the...
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Harmonization of Environmental Tax on Plastic Materials in EU
Vlčková, Veronika ; Vlach, Petr (referee) ; Kopřiva, Jan (advisor)
Bachelor´s thesis deals with relations between taxes and environment. Deals with gaps, specifically in the zone of plastic packaging waste. Thesis compares specific taxes in the country with taxes in several EU countries and further suggests the possibility of changes in the area and assess the feasibility of their implementation. The thesis zooms in tax brief history of environmental area, clarify types of ecological taxes in EU countries, especially waste fees and packing charges. At the same time it draws attention to the lack of harmonization within the EU.
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The change of toll taxes and their implications in Czech Republic
Čížková, Michaela ; Rod, Aleš (advisor) ; Brožová, Dagmar (referee)
This diploma thesis deals with the changes of toll taxes and their implication in the Czech Republic between years 2007 -- 2015. The research was done using a dynamic regression analysis of monthly data provided by the web portal MYTO CZ. Based on the available data it was shown that the increase in average prices of toll transactions of ecologically unfavorable EURO groups leads to a decline in the share of total realized transactions. As a result carriers are most likely motivated to vehicle fleet renewal, which is reflected in the increase in the share of cars with lower environmental load.
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Analysis of the impact of environmental tax introduction on the age of the vehicle fleet in the Czech Republic after 2009
Čamek, Michal ; Štípek, Vladimír (advisor) ; Louda, Jiří (referee)
The aim of this bachelor thesis is to analyse the impact of the introduction of fees charged for registration transfers of specific cars on their number listed in the central register of vehicles. This topic has been chosen with regard to the current tendencies in the transport industry. These trends have undoubtedly an impact on the economy as a whole. The thesis analyses the reasons leading to the introduction of this fee and also describes the relevant factors having the real impact in practice. This thesis provides a clear overview of the success rate of mentioned governmental strategy, which is evaluated among other things by the decrease in the number of vehicles in the central register.
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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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Carbon tax (tax on CO2 emissions) in EU Member States: Study 2.095
Palán, Josef
Studie se zabývá uhlíkovou daní (daní z emisí CO2), patřící mezi nepřímé daně, kterou se zdaňují emise CO2, vytvářené spalováním fosilních paliv (uhlí, minerálních olejů, plynu). Uhlíková daň se uvaluje na fosilní paliva a její výše je obvykle odvislá od množství CO2, které vzniká při spalování pohonných hmot nebo při výrobě tepla určeného k vytápění nebo k průmyslovému užití a v některých státech je sazba daně částečně odvislá i od energetického obsahu.
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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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Comparison of European and Czech law of environmental taxation
Jeřábková, Michaela ; Říhová, Lucie (advisor) ; Bauernöplová, Veronika (referee)
This bachelor work deals with the differences between European and Czech environmental tax adjustment. The first part focuses on the general definition of environmental taxes. Further, in the introductory section, is describing the harmonization of taxes through the tax reforms. For subsequent defining differences is state analysis of European energy directive and also the Czech law, called stabilization of public budget act, which includes environmental taxes. Susequently, the differences are analyzed in one area of immunity in a particular case. The conclusion attend to compliance the Czech law with European directive text, which are used by the ruling of the European Court of Justice.
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