Ekologická daňová reforma

Abstract

The aims of this thesis are to describe the environmental tax reform and its stages, to which the ETR in the Czech Republic is divided, and to analyze the current successes of the ETR. The first part describes environmental policy and its tools. The second part deals with the tax system, explanation of tax concepts and their distribution. Furthermore, this section explains the concept and distribution of environmental tax. The last part deals with the ecological tax reform, its definition and implementation in other EU countries, further analysis of expected benefits and potential pitfalls that could be caused by the ETR, and also the ecological tax reform in the Czech republic and its impact assessment.