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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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Modelling Impacts of the Ecological Tax Reform and Possible Ways of its Further Progress
Koderová, Alena ; Kubátová, Květa (advisor) ; Vítek, Leoš (referee) ; Široký, Jan (referee)
The main objective of the thesis is to identify appropriate approach to evaluation of impacts of the first phase of the ecological tax reform in the Czech Republic, its consequent adaption and application for the particular purpose. The input-output analysis has been found as the most convenient solution for such a sort of analysis. The analysis has been used for the evaluation of impacts on final production prices of each NACE sector resulting from introduction of new taxes on electricity, solid fuels, natural gas and some other kinds of gases in the Czech Republic. Because of unavailability of information about the final impact of taxes on particular objects in the economy, the analysis is conducted on the basis of five incidence assumptions about the impact of taxes on distributors and customers. While the aforementioned analysis is the essential chapter of the thesis, the work starts with a theoretical introduction related to optimal tax theories and theories about possible positive effects of environmental tax implementation. Additionally, energy tax implementation in the Czech Republic and in the European Union is mentioned. Furthermore, an important starting point in finding the most convenient model was to summarize various approaches to modelling energy tax impacts on the economy. Therefore, theoretical description of particular models is provided when history of the models, type of equations and dependences in the model are described. Moreover database requirements and possibilities to use the model for another purpose are discussed. The thesis also comprises of the analysis of pros and cons and additional important characteristics of relevant models together with the summary for which purpose was the particular model used in the Czech Republic. The introduction of energy tax in the Czech republic on the final production prices was proved to be unimportant and with only exceptions (namely the sector of production and distribution of electricity, natural gas and water) an increase in final production prices does not exceed 0,2 % and for a half of all the sectors the increase does not exceed 0,1 %.
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