Ekologické aspekty daňového systému České republiky

Abstract

The tax system of the Czech Republic gives the possibility to affect the subjects in two ecological ways which is either positive stimulation or negative stimulation. The goal of the thesis is to analyze the influence of ecological aspects of taxes on the economic subjects in the conditions of the Czech Republic – it means if their status has been affected in the ecological way. It also locates taxes into three categories. The first one are taxes with incidental ecological aspects, the second one are planned ecological taxes and the last one are the taxes with no influence on taxpayers. The revenue taxes, real estate taxes, road-traffic taxes and value added taxes belong to the group of taxes with incidental ecological aspects which don’t have strong influence. Indirect taxes as for example petroleum taxes, solid fuels taxes, electrical energy taxes and natural gas taxes belong to the group of planned ecological taxes. These taxes may affect the consumption of the goods, but the price in not high enough to reduce the consumption. It hasn’t been found any environmental influence in transfer taxes, petrol taxes or tobacco products taxes.