Ekologické daně v Evropské unii a České republice

Abstract

This diploma thesis deals with the detailed description of environmental taxes in the European Union and the Czech Republic. First, it is a general characteristic of environmental taxes. Environmental taxes can be divided in several categories according to subject, depending on the type, according to the technique of taxation and objectives, how they want to tax affect individual taxpayers. The thesis also focused on the process of environmental tax reform in the European Union and at the level of selected Members States. Great attention is focused to Council Directive 2003/96/EC and its prepared revision. At the end, an evaluation of the ecological situation in the Czech Republic. Czech Republic in 2014, also plans the introduction of a carbon tax, which also proposes repealing the exemption of tax on natural gas for households. Negative expression of repealing the exemption is shown on a practical example.