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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
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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The comparison of the tax burden resulting from energy taxes in the Czech Republic and other Member States of the European Union
 Kokeš, Zdeněk ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
The subject of this bachelor thesis is a comparison of the tax burden resulting from environmental (or energy) taxes in the Czech Republic and other Member States of the European Union. It also deals with the analyse of Directive 2003/96/EC and exceptions granted to individual states. The submitted thesis is based on the European concept of environmental taxes and the dependence of the tax burden on the wealth of the countries is tested using regression analysis.
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The administrative difficulties in collecting new environmental taxes
 Michalcová, Gabriela ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The submitted bachelor's thesis deals with the theme of the administrative difficulties in collecting environmental taxes. This issue is connected with the environmental tax reform in the Czech Republic and is discussed in the first part of this thesis in connection with the European direction. Other chapters cover administrative costs of taxation. There is a definition of administrative costs and also a description of the process of collecting data necessary for calculating administrative costs, using a method of a recounted worker. The results are compared -- the conclusion about the administrative difficulties is made on the base of this comparison.
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