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Comparison of Taxes on Motor Vehicles in Denmark and in the Czech Republic
Šámalová, Anna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The main purpose of this bachelor thesis is comparing taxes on motor vehicles between Denmark and the Czech Republic. Denmark is one of the most developed economics in the world and assigns great importance to protection and maintenance of the environment, which is obvious from the Danish tax system. High taxes on motor vehicles increase acquisition price of a car in Denmark, which is including taxes a lot more expensive than the same car in the Czech Republic. The Danish tax system is briefly mentioned in the first chapter of the thesis, with further detailed description of the taxes payed by owners of passenger cars and other motor vehicles in Denmark. The second chapter offers summary of the Czech tax system and taxes on motor vehicles in the Czech Republic. The practical part of the bachelor thesis is focused on comparison of taxes, which one has to pay when buying a car in Denmark and in the Czech Republic. On two examples of a car purchase are demonstrated various taxes and tax bonuses, which influence acquisition price of a car in both countries.
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Rise of Renewable Energies in the Government of Gerhard Schröder 1998-2005
Lohnertová, Daniela ; Šafařík, Petr (advisor) ; Mlsna, Petr (referee)
The aim of this work is to analyse the causes leading to the German 'green energy revolution'. The elections to the Bundestag in 1998 brought a significant change to the German political scene. By creating a coalition consisting of representatives of the social democrats and Bündnis 90 / Die Grünen, the sixteen years old coalition of CDU / CSU and FDP was interrupted. This break was the result of a long-term societal development and the impact of the anti-nuclear movement, which started its forming at the beginning of the 70th years. This phenomenon is described in the first chapter of this work. The red-green government of Chancellor Gerhard Schröder enforced promotion of electricity produced from renewable energy sources and the gradual restriction of nuclear energy. The historical turning point in the conception of the Energy Policy brought the Renewable Energy Act, which sets fixed feed-in tariffs for electricity from renewable sources. It entered into force in the year 2000. The intensions that led to this decision are examined in the second chapter. A new concept of financing the social security system by implementation of an ecotax (Ökosteuer) and the development of innovative technologies designed by German industry count to the main reasons. Despite initial disagreements between the...
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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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Electricity production and renewable energy sources
Dureiko, Darya ; Grosz, Jan (advisor) ; Macháček, Otakar (referee)
The theme of this bachelor thesis are Renewable Energy Sources in the Czech Republic. In the theoretical part are described in detail the various sources of alternative energy. The practical part is devoted to the development of electricity production for the years 2005- 2014. Information about the production of energy allow you to calculate simple statistical indices that show how it develops the production from the point of view of time trends. The model example in the second practical part calculates the return on investment on the construction of wind power stations from 2016. Examines the period of return on investment, net present value and internal rate of return.
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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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Dopady emisního zdanění na státní rozpočet České republiky
Doubravová, Monika
Bachelor thesis deals with the carbon tax and its impact on the state budget. The theoretical beginning of the thesis is focused on the characteristics and distribu-tion of taxes. Next part consists of theoretical knowledge from the area of the state budget. The main part of the thesis deals with the implementation of emission component of carbon tax on commodities and consequently the impact of this tax to the state budget of the Czech Republic.
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