Ekologické daně a jejich vliv na státní rozpočet ČR

Abstract

This work is focused on environmental taxes and their influence on the national budget of Czech Republic. In the first part the theoretical background is determined, the therm „tax“ defined and its general functions described. Then follow characteristics and classification of environmental taxes and their implementation in the tax system of Czech Republic within the frame of the first phase of environmental tax reform. In following part of the work several environmental taxes are analysed and tax revenues are treated in the years 2008 and 2009 representing the first phase of the environmental tax reform. The last part of the work summarises results concluding by description how the new taxes influenced the tax revenues of the national budget of Czech Republic and how the main principle of the environmental tax reform – principle of income neutrality – has been fulfilled.