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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

E + M. Ekonomie a Management

ISSN

1212-3609

e-ISSN

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Svazek periodika

16

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

15

Strana od-do

18-32

Kód UT WoS článku

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EID výsledku v databázi Scopus

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