Ecological Aspects in Czech Tax Law

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00097757" target="_blank" >RIV/00216224:14220/17:00097757 - 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
Ecological Aspects in Czech Tax Law
Original language description
The article is dealing with the energy (ecological) taxes and their legal regulation in the Czech Republic. The most important structural components of four energy taxes (namely tax on mineral oils, tax on gas, tax on coal, and tax on electricity) are analyzed in the text. Nevertheless, as the ecological aspects occur in other taxes (in this research sensu largo only, with the exemption of car taxation) collected at the territory of the Czech Republic, these aspects must be firstly found and secondly analyzed, too. As the main aim of this article, synthetizing gained knowledge, article tries to confirm or disprove the hypothesis that ecological aspects in taxation are necessary to achieve Europe's objective of becoming a competitive, low-carbon and energy efficient economy.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Публичные финансы и налоговое право нет 7. Природноресурсные и экологические платежи в странах Центральной и Восточной Европы
ISBN
9785927324842
Number of pages of the result
14
Pages from-to
62-75
Number of pages of the book
212
Publisher name
Izdatelskij dom Voronezskogo gosudarstvennogo univesiteta
Place of publication
Voronez
UT code for WoS chapter
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