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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

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

2015

Kód důvěrnosti údajů

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

Název periodika

MANUFACTURING TECHNOLOGY

ISSN

1213-2489

e-ISSN

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Svazek periodika

15

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

6

Strana od-do

339-344

Kód UT WoS článku

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EID výsledku v databázi Scopus

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