Komparace environmentálních daní v České republice a v Evropské unii

Abstract

Adverse climate change and environmental degradation are a global issue. The European Union, of which the Czech Republic is a member, is trying to prevent this problem. One of the possible ways to counter this is the implementation of environmental taxes in the member state’s tax systems. The preferred way of implementation of these taxes is the path of ecological tax reform. The theoretical part of this bachelor thesis describes the history of the environmental taxes in the Czech Republic and European Union, economic tax reform and the types and categorization of environmental taxes. In the practical part, the fiscal significance of taxes in individual EU countries is examined and is then evaluated. Changes are proposed for its possible streamlining. The aim of this work is to compare the effectiveness of the use of environmental taxes in the European Union and in the Czech Republic, specifically from a fiscal point of view. For this purpose, the methods of description and analysis are used in the theoretical part of this thesis. Synthesis and comparison methods are used in the practical part. It has been that, despite all the EU’s efforts, environmental tax reform is still not being achieved, which results in human labour and other primarily positive activities being disproportionately burdened by externalities that are worsening the environmental situation. In addition to that, in many countries, including the Czech Republic, environmental taxes are not used effectively. This applies to the most important and strongest EU countries. Based on these findings, a possible streamlining is proposed by adjusting existing environmental taxes. Changes are proposed concerning passenger car taxes and taxes on the extraction of raw materials.