Ekologické daně v ČR

Abstract

The objective of this work is tax on natural gas and other gases, tax on electricity and tax on solid propellant which are complex called “taxation of energy products” and that are the youngest taxation which were established in 2008 by Act No 261/2007 Sb. according to Council directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity. The attention is leading from the energy tax to tax administrator and taxation procedure. Part of this work is assessment of revenue collection from the energy tax in comparison with the state budget.