The research results in the area of environmental taxation of manufacturing business entities in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F15%3A43925262" target="_blank" >RIV/49777513:23510/15:43925262 - 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
The research results in the area of environmental taxation of manufacturing business entities in the Czech Republic
Original language description
The paper deals with the current topic of environmental taxes on the level of the Czech Republic. The urgency of the topic is highlighted by the dynamic international development of environmental taxation and continuous unification within the European Union. Environmental taxes affect the final consumers of solid fuels, electricity and natural gas and some other gases. The paper researches the impact of environmental taxes on a selected group of manufacturing business entities which are largely consumers of products taxed by environmental taxes. This type of taxes represents a part of corporate environmental costs and as such it is necessary to manage these costs. At first the paper examines the influence of environmental taxes on the enterprise performance after their introduction into the Czech tax system in 2008 and then there are proposed the indicators for monitoring and management of environmental taxes as a part of the enterprise costs. The influence of environmental taxes on bu
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
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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