Environmental taxes - criticism of new legal regulation
Vol.16,No.1(2008)
Abstract
Keywords:
environmental taxes; tax on solid fuels; tax on electricity; tax on earth gas; legal regulation; stabilization of public budgets; the Czech Republic; the European Community; tax system
Pages:
67–70
The aim of this article is to analyze and constructively criticize new legal regulation on environmental taxes in the way it started to be legally effective for the Czech Republic from 1st January 2008 after the reform aimed at the stabilization of the Czech Republic's public budgets was passed. The author will focus on basic pinciples and structural items of taxes and will propose some inovations in the legal regulation that may improve the motivation of physical and artificial persons not to waste energy sources that can potentially damage the environment. These are the sources taxed by the environment taxes.
environmental taxes; tax on solid fuels; tax on electricity; tax on earth gas; legal regulation; stabilization of public budgets; the Czech Republic; the European Community; tax system
67–70
Author biography
Libor Kyncl
Department of Administrative Studies, Administrative and Financial Law, Faculty of Law, Masaryk University, Brno
doktorand
Copyright © 2017 Libor Kyncl