Ecological Aspects in Czech Tax Law

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Ecological Aspects in Czech Tax Law

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Ecological Aspects in Czech Tax Law

Popis výsledku anglicky

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.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Публичные финансы и налоговое право нет 7. Природноресурсные и экологические платежи в странах Центральной и Восточной Европы

ISBN

9785927324842

Počet stran výsledku

14

Strana od-do

62-75

Počet stran knihy

212

Název nakladatele

Izdatelskij dom Voronezskogo gosudarstvennogo univesiteta

Místo vydání

Voronez

Kód UT WoS kapitoly

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