Publication details
Ecological Aspects in Czech Tax Law
| Authors | |
|---|---|
| Year of publication | 2017 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | 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. |