Tax Incentives for Sustainable Behavior under Czech law
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F23%3A10468539" target="_blank" >RIV/00216208:11220/23:10468539 - isvavai.cz</a>
Result on the web
<a href="https://sciendo.com/book/9788367405331" target="_blank" >https://sciendo.com/book/9788367405331</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/9788367405331" target="_blank" >10.2478/9788367405331</a>
Alternative languages
Result language
angličtina
Original language name
Tax Incentives for Sustainable Behavior under Czech law
Original language description
The article identifies instruments incentivizing sustainable behaviour related to environment under Czech tax law, which might be represented either by particular taxes sensu stricto, such as road tax and excise duties on energy, or further by various tax exemptions and tax burdens applicable for taxes sensu stricto in the Czech tax system other than so called environmental taxes. Given the plurality of the Czech acts on taxes and complexity of legal regulation, the scientific aim is to summarize the current and further to outline the potential options of Czech tax law to support sustainablebehavior. The paper might be used as a source for subsequent discussions of academics and hopefully respective experts capable of implementing the changes into decision making process leading to new legislation.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Interaction of Law and Economics: Sustainable Development
ISBN
978-83-67405-33-1
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
235-241
Publisher name
Sciendo
Place of publication
Brno
Event location
Brno
Event date
Sep 11, 2023
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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