Environmental Taxes and Environmental Tax Reform in the CR
|Author:||Mgr. Dagmar Marková|
|Year:||2004 - summer|
|Leaders:|| doc. Ing. Ondřej Schneider MPhil., Ph.D.
|Work type:|| Economic Policy
|Awards and prizes:|
|Abstract:||This paper deals with environmental taxes and environmental fiscal reform in the Czech Republic. In the first part paper, discusses environmental taxes in general; it mentions the definition of environmentally related taxes and introduces the concept of environmental fiscal reform. Two main reasons for the ecological taxes imposition are explained. The implementation of ecologically driven fiscal reform results in environmental improvement, the efficient use of natural resources, and furthermore it brings additional revenues to the state budget. They can contribute to higher employment and growth of GDP.
The next section describes the Czech fiscal system and the realization of a possible ecological tax reform within fiscal structure is analyzed here. The paper proposes which current excise taxes should be raised and suggests implementation of new taxes on electricity, gas and goal based on European Union standards. The government budget revenues from these taxes are calculated. Finally, the alternative destination of the additional revenues are proposed and their efficient used is examined.