Postavení ekologických daní ve veřejných rozpočtech

Abstract

The tendency of this baccalaureate work is analysis of trend and situation of ecological taxs at Czech republic. The implementation of ecological tax into tax system of CR is attachend to realization of tax reform. The work is dividend into three task sections.

The opening chapter defined notion tax, tax system and system of taxation. The funkcion, principles and tax classification are consecrate here. The tax classification in accordance with OECD is at a supplement of this work. The charakteristic of tax system at CR is at last part opening chapter.

The second charter is consider detailed charakteristic of ecological tax. There are define object of the tax, rates and taxeble persons. Than there is a tax exemption. Small part is about creation ecological tax.

The last charter is orientated on progression evaluation of ecological tax during the period 2008 and 2009. The chapter illustrate European legislation because the ecologicaly tax be instituted based on this legislation. There is a ecologicaly tax reform which start at 2008 and evaluate result pay – off this tax during the period 2008 and 2009. This evaluate is diagrammatize.