Energetické daně v České republice a Evropské unii
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Nováková, Eliška
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aims of this thesis are analysis energy taxes in the Czech Republic, their harmonization in the European Union and their practical applications in company VÍTKOVICE HEAVY MACHONERY, a.s. The first part describes energy taxes in the Czech Republic. The second part is focus on environmental tax reform in the European Union before and after year 2001 with emphasis on the environmental tax reform in the Czech Republic. In the last part is characterized company VÍTKOVE HEAVY MACHINERY, a.s. and also there is outlined process of assessment tax liability of this company.
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Import 22/07/2015
Subject(s)
Energy Taxes, Taxation of Natural Gas, Taxation of Electricity, Taxation of Solid Fuels, Environmental Tax Reform, Environment