THEORETICAL AND PRACTICAL PROBLEMS OF ENVIRONMENTAL TAXATION IN CONDITIONS OF THE CZECH REPUBLIC

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F13%3A43918120" target="_blank" >RIV/49777513:23510/13:43918120 - 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
THEORETICAL AND PRACTICAL PROBLEMS OF ENVIRONMENTAL TAXATION IN CONDITIONS OF THE CZECH REPUBLIC
Original language description
The paper presents the research results in the field of environmental taxation in the conditions of the Czech Republic which was performed in 2011 and 2012. At first the theoretical analysis of environmental taxation genesis, current state and development in the Czech territory is carried out. Then the environmental tax reform in the Czech Republic is examined when the theory is supplemented by authors' own knowledge. At present the environmental taxation belongs to important tools of the state fiscal policy to gain further state budget income, to improve the environment and also to implement the concept of sustainable development. The principles of the environmental tax reform, which are researched in the paper, must be followed to accomplish these. In the next part of the paper the research results on the environmental taxation influence on households in the Czech Republic are presented and the focus is to determine the awareness of Czech households about environmental taxes. The Cze
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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