Energetické daně

Abstract

This Bachelor thesis deals with theme of energy taxes. The aim of the theoretical part was to define particular energy taxes: tax from natural and other gas, tax from coal and coke and tax from electricity. The thesis also describes harmonization of these taxes with membership states of European Union and regulations which are mandatory for Europian Union. Partial theme is tax levies into national budget and their graphical projection since 2008. This thesis looks for the prepared tax law amendment which relates to carbon tax and cancellation of tax exemption of natural gas for household. Practical part deals with application of energy taxes in a joint-stock company Ostroj with headquarters in Opava. This company specializes in mechanical engineering production. The company Ostroj is partly tax electricity exempted concerning galvanization processes.