Environmental taxes in new 12 EU member states: a suitable tool for achieving the Kyoto protocol commitment?

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Environmental taxes in new 12 EU member states: a suitable tool for achieving the Kyoto protocol commitment?

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Environmental taxes in new 12 EU member states: a suitable tool for achieving the Kyoto protocol commitment?

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoktorské pozice v technických a ekonomických oborech na MENDELU</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 16th International Scientific Conference FINANCE AND RISK 2014 vol. 1.

ISBN

978-80-225-3991-3

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

212-221

Název nakladatele

EKONÓM

Místo vydání

Bratislava

Místo konání akce

Bratislava

Datum konání akce

24. 11. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000360260100028