Ekologická daňová reforma v ČR
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Veselá, Karolína
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The present thesis deals with the environmental tax reform in the Czech Republic. The first section describes the tax system in the Czech Republic, composed of direct and indirect taxes, along with their brief description and overview of basic concepts, with tax issues that are closely related. The following characteristics of the ecological tax reform since its emergence in this country on 1.1.2008, and the gradual development at each stage. The subject of this thesis is further analyzed in detail the various types of environmental taxes. At the conclusion outlines the future regarding this issue and recommendations for further action.
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Import 11/07/2012
Subject(s)
ecological tax, tax rate, ecological tax reform, public budget, environment