Environmental taxes in new 12 EU member states: a suitable tool for achieving the Kyoto protocol commitment?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A43906719" target="_blank" >RIV/62156489:43110/14:43906719 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Environmental taxes in new 12 EU member states: a suitable tool for achieving the Kyoto protocol commitment?
Original language description
The aim of the paper is to research, whether new EU member states use environmental taxes as a tool for declining the greenhouse gas emissions based on the Kyoto Protocol commitment or whether environmental taxes are used as a tool for raising budget revenues. The environmental taxes are analysed from the different points of view, mainly through the implicit tax rate on energy, and through carbon taxation. The paper provides facts that the environmental tax revenue of new EU member states constitutes 8.20% of total EU28environmental tax revenue in 2012 and its tendency is increasing compared to 2004 as well as the implicit tax rate on energy at most of new EU member states. However, according to the overall results only Slovenia and Malta can be considered as states using environmental taxes as a tool for declining the greenhouse gas emissions.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
<a href="/en/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoc contracts at MENDELU technical and ekonomical research</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 16th International Scientific Conference FINANCE AND RISK 2014 vol. 1.
ISBN
978-80-225-3991-3
ISSN
—
e-ISSN
—
Number of pages
10
Pages from-to
212-221
Publisher name
EKONÓM
Place of publication
Bratislava
Event location
Bratislava
Event date
Nov 24, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000360260100028