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Energy Taxes in the Member States of the European Union
KUNSTOVÁ, Kateřina
The aim of the diploma thesis is to determine similar features of member states in the field of energy taxation on the basis of selected indicators. The theoretical part describes the internal market of the European Union and the harmonization of energy taxes. The harmonization sets out the minimum energy tax rates that Member States must apply. Subsequently, specific energy taxes in the tax systems of individual member states of the European Union are described. In the practical part, a cluster analysis is performed, which merged similar countries within selected indicators. Selected indicators are the share of energy taxes in GDP and total tax revenues, the share of household expenditures on energy products in GDP and total household expenditures, and the tax revenue from energy taxes per capita. Cluster analysis is evaluated using the arithmetic mean, standard deviation and coefficient of variation of the given indicators within the resulting clusters. The clustering was carried out in 2008 and 2020. In both years, five clusters were published at a distance of 5. The structure of clusters is changing mainly due to changes in the indicator of tax revenue from energy taxes per capita. However, the cluster with independent Luxembourg does not change, and this is also due to high GDP, which affects the share indicators. The importance of share indicators cannot be neglected either, mainly due to the influence of GDP. The similarities of states that have a common history or geographical location can be observed in the clusters.
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Excise Duties and Energy Taxes in the Czech Republic and other member states of the European Union
PEČENKOVÁ, Miroslava
The aim of this bachelor's thesis is to use selected indicators to determine differences between the Member States of the European Union (with emphasis on the Czech Republic) in the application of excise and energy taxes in the defined period 2001-2019. The thesis is divided into two parts, the theoretical and practical part. The practical part first describes the indicators related to the examined taxes. This is followed by cluster analysis. The results of this method made it possible to determine which countries showed similar values in the studied years and which did not. Groups of countries with similar values of monitored indicators in the observed period 2001-2019 are summarized at the end of the work. Based on these results, it is possible to point out whether there was a convergence of states in this period, or the harmonization process of excise and energy taxes.
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Tax, charges and other similar tools for the protection of the environment
Hlúbiková, Helena ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 Taxes, charges and other similar instruments for the environmental protection The reason why I chose this theme is that the environmental protection from the perspective of financial law is a very topical issue in all EU countries, including the Czech Republic. The purpose of my thesis is to analyse instruments that are utilized for environmental protection. The thesis deals with direct and indirect regulatory instruments and the increased attention is paid to the energy taxes. The thesis is composed of five basic chapters, each of them dealing with different aspects of the environmental protection from the perspective of financial law. Chapter One and Two is introductory and defines basic terminology used in the thesis such as the environment and environmental protection or environmental policy. Chapter Three deals with the basic structure of instruments for environmental protection, which are instruments of direct regulation (normative) and indirect regulatory instruments (economic). This chapter also describes the characteristics of these instruments and their advantages and disadvantages. Chapter Four concentrates on economic instruments - environmentally related charges and especially environmentally related taxes. This chapter deals with the term of environmental taxes, their characteristics and...
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Tax, charges and other similar tools for the protection of the environment
Hlúbiková, Helena ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 Taxes, charges and other similar instruments for the environmental protection The reason why I chose this theme is that the environmental protection from the perspective of financial law is a very topical issue in all EU countries, including the Czech Republic. The purpose of my thesis is to analyse instruments that are utilized for environmental protection. The thesis deals with direct and indirect regulatory instruments and the increased attention is paid to the energy taxes. The thesis is composed of five basic chapters, each of them dealing with different aspects of the environmental protection from the perspective of financial law. Chapter One and Two is introductory and defines basic terminology used in the thesis such as the environment and environmental protection or environmental policy. Chapter Three deals with the basic structure of instruments for environmental protection, which are instruments of direct regulation (normative) and indirect regulatory instruments (economic). This chapter also describes the characteristics of these instruments and their advantages and disadvantages. Chapter Four concentrates on economic instruments - environmentally related charges and especially environmentally related taxes. This chapter deals with the term of environmental taxes, their characteristics and...
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Ekologické daně jako nástroj ekologické politiky Evropské unie
Bečková, Ivana ; Svátková, Slavomíra (advisor) ; Ježek, Petr (referee)
Tématem diplomové práce jsou ekologické daně jako nástroj ekologické politiky Evropské unie. Práce mapuje vývoj ekologické politiky EU od jejího vzniku po současnost a zabývá se administrativními a tržně orientovanými nástroji její realizace. Dále se práce zabývá ekologickými daněmi, analyzuje vývoj jejich příjmů a struktury v EU a popisuje jejich harmonizační úpravu v rámci Unie. Analyzována, porovnávána a vyhodnocována je legislativní úprava ekologických daní (energetických, dopravních a daní ze znečištění a z využívání zdrojů) v členských státech EU. Uplatňované sazby spotřební daně z energetických zdrojů jsou porovnávány s minimální výší stanovenou Směrnicí 2003/96/ES o zdanění energetických produktů a elektřiny. Pozornost je také věnována připravované ekologické daňové reformě v České republice.
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Ekologizace daňových soustav členských států Evropské unie
Pelikánová, Lucie ; Merfaitová, Lenka (advisor) ; Weberová, Jana (referee)
Nástroje k ochraně životního prostředí ? porovnání, výhody a nevýhody. Kritéria volby nástrojového mixu. Negativní externality a jejich náprava. Definice ekologické daně, princip ekologických daňových reforem. Problémy při implementaci ekologických daní. Historie a současný stav ekologického zdanění v Evropské unii s důrazem na energetické daně. Směrnice o zdanění energetických produktů a elektřiny. Situace v České republice, plánovaná reforma.
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