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Environmentálne zdanenie prevádzky cestných motorových vozidiel
Barbušová, Katarína
This diploma thesis deals with the issue of environmental taxation of road motor vehicles in the member countries of the European Union. With the use of comparative analysis it evaluates approaches of European countries to environmental taxation of road vehicles and its revenue. The result of this work is to recommend, based on the findings, the system of taxation of the road motor vehicles in the Czech Republic which captures the environmental dimension.
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Comparison of environmental taxation in the transport sector in selected countries of the EU
Halašta, Martin ; Zimmermannová, Jarmila (advisor) ; Vítek, Leoš (referee)
The object of this bachelor thesis is the comparison of environmental taxation in the transport sector in selected countries of the European Union. The theoretical part of thesis deals with interpretation of policy instruments of transport, setup and classification of policy instruments to regulate traffic. Another part describes the theory of environmental taxes and their harmonization within the EU. The practical part deals with the analysis of tax revenues, tax burden and tax rates, charges for transport and their differences.
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Administration costs of Environmental Taxes
Fröhlichová, Magdalena ; Martínková, Lenka (advisor) ; Vítek, Leoš (referee)
This diploma thesis aims to investigate an administrative costs of Environmental Taxes in the Czech Republic between 2013 and 2015. A value of administrative cost has been monitored for individual customs authorities. By using an indicator of the relative administrative cost thesis also assesses an overall effectiveness of Environmental taxes from perspective of tax entity and tax administrator. The main finding from this analysis shows that administration costs of Environmental Taxes in the Czech Republic were lower and administration of these taxes was more effective than administration of Environmental Taxes in Slovakia. However in comparison with Excise Taxes in the Czech Republic the administration cost of Environmental Taxes in the Czech Republic were higher and administration of these taxes was less effective. Overall the administration of Environmental Taxes in the Czech Republic could have been considered as effective in reviewed period.
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Assessment of Selected Economic Instruments EU in Environmental Policy
Ševc, Pavel ; Spiesová, Daniela (advisor) ; Petra, Petra (referee)
The thesis dealing with the environmental policy on general level, e.g. define the basic terminology as policy of environment, it´s tools, and describe principals of environmental policy. The thesis evaluates ecological taxis and their implementation into Czech legislature, describing realization of tax reforms in Czech Republic and comparing the system with other countries of European Community. The text informs about different math models used in impact evaluation of economic tolls in the sphere of environmental policy. The impact of the selected tools on the state budget of the Czech Republic is analysed in the text. Ecological taxes (solid fuel tax, natural gas tax, other types of gas tax, and electricity tax) create chosen economic tool that is incorporated into Czech legislature. The analytical part of the thesis concerns on analyse and evaluation of the state budget income originated from ecological taxes in the period between 2008 and 2015. Further on the impact on ecological taxis on GDP in different countries of European Community is searched. How ecological taxes contribute to environmental protection is specified in the thesis as well.
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Environmental taxes in OECD countries
Franková, Martina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The object of the diploma thesis is to analyse the environmental taxation in the OECD countries, to inform the readers about the development of environmental taxes and current trends in tax revenues from environmental taxes. The thesis is also focused on the structure of revenues from environmental taxes, the significant part is created by energy taxes, especially by taxes on motor fuels. Attention is also paid to taxation of carbon dioxide, according to the OECD the carbon taxes are one of the effective tools to reduce CO2 emissions, which is important to achieve the targets set under the Kyoto Protocol. The explicit carbon taxes are applied in the 12 tax systems of 12 OECD member countries and in the Canadian province of British Columbia. An increase of the countries applying carbon taxes since 2010 demonstrates the increased demand for this tool in recent years. The object of the last part of the thesis is to analyse whether declining tax burden on labour while increasing tax burden on energy is put into practice.
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Tools of Economic Regulation to Protect the Environment in the Field of Energy in the Czech Republic
Melichová, Jana ; Vopátek, Jiří (advisor) ; Černý, Jaroslav (referee)
This thesis deals with instruments of economic regulation related to environment protection in the field of energetics. It surveys selected instruments in the form of ecological taxes and Emission Trading System. It clarifies the origin and development of these instruments and their integration into the legislation of the Czech Republic. The major aim of the thesis is to analyze the impact of ecological taxes and trading with emission permits on management decisions of a company.The analysis and calculations have been carried out in a real enterprise. I have tried to prove how the System of Emission Trading impacts on the management decision and strategic goals of a company due to further development of the EU System of Emission Trading, its changes as well as changes in production of a company.
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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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