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Environmental taxation, state of art and perspectives of use
ŽALUDOVÁ, Kristýna
This master thesis examines the development of environmental taxation in the Czech Republic, which is compared with Denmark and EU countries. Given the topicality of the topic of climate change, many questions arise regarding sustainability and the correct setting of tax systems. The main objective of the thesis is to evaluate the extent of the current setting of environmental taxation and its future use as a tool for the transition of the economy to climate neutrality in the Czech Republic. The conclusions of this objective were reached through a systematic examination of environmental tax and fee data. The thesis shows that the Czech Republic has been successful in its efforts to reduce emissions and reduce the energy intensity of industry, despite this reduction it is still above the European Union average. It is therefore necessary to continue reducing both energy intensity and emissions. These problems stem mainly from the energy intensity of industry. Compared to Denmark, the Czech Republic places minimal emphasis on the burden of environmental taxes on households, even compared to other EU countries.
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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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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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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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Taxes and Ecology
Dumková, Tereza ; Tepperová, Jana (advisor) ; Špinerová, Zuzana (referee)
The subject of thesis "Taxes and Ecology" is environmentally-related taxes in the Czech Republic. The work includes a theoretical description of environmental taxes in the Czech Republic, environmental policy instruments, the inclusion of environmental taxes in these instruments, including the relevant international regulations. The theoretical part is followed by comparisons of actual and expected revenue from environmental taxes in the Czech Republic for the years 2008 to 2010, with discussions resulting from the causes of differences. The comparison shows a significant overestimation of the expected revenue from environmental taxes in 2008 and 2009.
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Environmental Taxes - Ecological Tax Reform in the CR
Vlčková, Jana ; Votava, Libor (advisor) ; Tůma, Ivan (referee)
This thesis focuses on environmental taxes and their gradual introduction in the Czech Republic within the ecological tax reform. The work mentions the history of environmental policy in the European Union, implementation and harmonization processes in the whole community in the area of ecology. Briefly touches on the objectives and principles of environmental protection that the European Union has set out the current environmental taxes and charges in the individual Member States. Among EU countries, details the history of the introduction of environmental taxes in Denmark and Sweden. The work is a general view of the reform in the country. Her appreciation and potential impacts of reform.
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Comparison of European and Czech law of environmental taxation
Jeřábková, Michaela ; Říhová, Lucie (advisor) ; Bauernöplová, Veronika (referee)
This bachelor work deals with the differences between European and Czech environmental tax adjustment. The first part focuses on the general definition of environmental taxes. Further, in the introductory section, is describing the harmonization of taxes through the tax reforms. For subsequent defining differences is state analysis of European energy directive and also the Czech law, called stabilization of public budget act, which includes environmental taxes. Susequently, the differences are analyzed in one area of immunity in a particular case. The conclusion attend to compliance the Czech law with European directive text, which are used by the ruling of the European Court of Justice.
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