Carbon taxation in the European countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F17%3AN0000032" target="_blank" >RIV/26867184:_____/17:N0000032 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/60460709:41320/17:75482

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Carbon taxation in the European countries

Popis výsledku v původním jazyce

This paper is focused on using the concept of carbon tax in the European countries with detailed overview of CO2 tax proposals the Czech Republic. The introductory section presents fundamental scientific studies, and current scientific articles dealing with the issue of environmental and carbon taxation. The methodology of the paper is focused on the comparative analysis using the Eurostat data, the national statistical data and the conceptual documents. Results of the comparison show that the use of carbon tax is currently not uniform and both subjects of taxation and tax amounts in the individual countries differ. The comparison with the development of emission allowance prices within the EU ETS indicates that nearest to this market price are carbon taxes in Norway and Island, where they are also systematically linked with the EU ETS system. In the Czech Republic, the carbon tax has not been introduced so far, only various tax rates have been discussed in respect to interconnection with the EU Emission Trading System.

Název v anglickém jazyce

Carbon taxation in the European countries

Popis výsledku anglicky

This paper is focused on using the concept of carbon tax in the European countries with detailed overview of CO2 tax proposals the Czech Republic. The introductory section presents fundamental scientific studies, and current scientific articles dealing with the issue of environmental and carbon taxation. The methodology of the paper is focused on the comparative analysis using the Eurostat data, the national statistical data and the conceptual documents. Results of the comparison show that the use of carbon tax is currently not uniform and both subjects of taxation and tax amounts in the individual countries differ. The comparison with the development of emission allowance prices within the EU ETS indicates that nearest to this market price are carbon taxes in Norway and Island, where they are also systematically linked with the EU ETS system. In the Czech Republic, the carbon tax has not been introduced so far, only various tax rates have been discussed in respect to interconnection with the EU Emission Trading System.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 22 International Conference THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2017 Praha

ISBN

978-80-245-2242-5

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

78-85

Název nakladatele

Nakladatelství Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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