Publication details
Energy Taxes
| Authors | |
|---|---|
| Year of publication | 2009 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | Introduction of energy taxes in the countries of the European Union, as an instrument for reduction of negative impacts of society on the environment, has been discussed since the early 1990s. There can be no doubt that taxes primarily play a fiscal role; however, they also have a regulatory function and serve as incentives. Indeed, tax instruments can be used to reduce the growing emissions of greenhouse gases, CO2, SO2, Nox, etc. to a certain degree. The text aims to provide general information on legal regulation of the individual energy taxes, as regards their structural elements and other aspects, particularly from the viewpoint of European law; it also deals with implementation of European law in the Czech legislation, where it was reflected in the Act on Stabilization of Public Budgets in the form of three new types of taxes: tax on natural gas and some other gases, tax on solid fuels and tax on electricity. |