Komparace české ekologické daňové reformy s vybranými evropskými zeměmi

Abstract

In this thesis I compare Czech ecological tax reform and ecological taxes with taxes of German and Finland. In preliminary part there are caught up inevitable theoretical resources. There is introduced ecological tax itself and there are indicated its most frequent categorization. Next part of thesis is focused on introduction of tax reform in the Czech Republic and introduces three new necessary taxes – natural gas tax, solid fuels tax and electrical energy tax. There is analyzed running first phase of the reform and there is indicated the way in which the other two planned parts are going to run. In the third part of the thesis there are introduced reforms of compared countries, compared tariffs of taxes of each state with defined minimal level of “Směrnice 2003/96/EC”. Simultaneously there is explained how are the incomes from ecological taxes used and what effects has the reform in these countries. Chapter contains also the comparison of consumption in above mentioned commodities, in the concrete consumption of private household and in industry. Furthermore there are compared revenues from taxes and its interest on HDP.