Ekologické daně

Abstract

My bachelor´s thesis deals with different aspects of Energy Taxes in the Czech republic issued on 1.1. 2008. Energy Taxes should force economical entities to use environmentally friendly technologies of production. Energy Taxes should restrict discharges of polluting matters and finally environmental should conserve restricted natural resources. The first part is a theoretic description of Energy Taxes, tax calculation and tax rates. The second part describes development of Energy Taxes within European union and the Czech republic. The most important laws and directives can be found there. The third part is more specific. It deals with issue of Energy Taxes in VITKOVICE a.s.(giant industrial society in Ostrava). Thanks to this society my thesis could be completed because I was given the possibility of simulation of a particular situation by creating of apparently unimportant problem with an enormous impact on Energy Tax calculation. It caused an extreme increase of tax liability and resulting penalisation of customs authority.