Energetické daně v České republice a zemích Evropské unie

Abstract

The main aim of this diploma thesis is analysis of energy taxes in the Czech Republic, comparison with energy taxes in chosen countries of the European Union and application of solid fuel tax on practical examples with notification of possible problems and mistakes that can be made by taxpayers. The comparison is made on the basis of particular experiences of the European Union member states. The diploma thesis examines if the tax installment fulfills function, which these taxes were made for.