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Zdanění emisí potravinářské výroby
 Funková, Dominika
The food industry accounts for approximately 30% of the world’s greenhouse gas emissions, yet this sector has so far not been included in the emissions allowance system. The goal of this thesis is to evaluate the effects of hypothetical taxation on greenhouse gas emissions in the food industry. The thesis is based on consumption data and consumer prices of 20 selected foods over a 10-year period in the Czech Republic. The hypothetical amount of the tax is set at EUR 53.51 per ton of CO2 equivalent. The outcome of the thesis research indicates that any of the 6 proposed tax scenarios can have a positive impact on the environment. Emissions originating from food could be reduced by up to 25%, depending on the chosen tax scenario.
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