Energy Taxes

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F09%3A00039309" target="_blank" >RIV/00216224:14220/09:00039309 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Energy Taxes
Original language description
Introduction of energy taxes in the countries of the European Union, as an instrument for reduction of negative impacts of society on the environment, has been discussed since the early 1990s. There can be no doubt that taxes primarily play a fiscal role; however, they also have a regulatory function and serve as incentives. Indeed, tax instruments can be used to reduce the growing emissions of greenhouse gases, CO2, SO2, Nox, etc. to a certain degree. The text aims to provide general information on legal regulation of the individual energy taxes, as regards their structural elements and other aspects, particularly from the viewpoint of European law; it also deals with implementation of European law in the Czech legislation, where it was reflected in the Act on Stabilization of Public Budgets in the form of three new types of taxes: tax on natural gas and some other gases, tax on solid fuels and tax on electricity.
Czech name
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Czech description
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Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)<br>S - Specificky vyzkum na vysokych skolach

Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Knez, Rozehnalová, Týč a kol. Five Yers of EU Membership Case of Czech Republic and Slovenian Law
ISBN
961-6399-58-6
Number of pages of the result
16
Pages from-to
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Number of pages of the book
350
Publisher name
University of Maribor
Place of publication
Maribor
UT code for WoS chapter
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