Browsing by Author "Kobrlová, Hana"
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- ItemEnvironmentální daně v ČRKobrlová, Hana
- ItemEnvironmentální daně v ČR(Technická Univerzita v Liberci, 2006) Kobrlová, Hana; Hasprová, OlgaThis diploma work deals with environmental tax problems as an active instrument of the environment policy used by the Czech government.The diploma work is divided into five main chapters. The first one of them defines the environmental tax in general. Then it describes the tax history and the advantages and disadvantages of their implementation. The next chapter is focused on the externalities which are characteristic of the relation between the economy and the environment protection. This chapter introduces the sorts of the externalities, the possibilities how to solve the problems related with them and the impacts of the individual solutions. The third chapter is devoted to the environmental protection instruments. The instruments are divided into the administrative, economical and information ones. The beginning of the following chapter characterizes the tax system. Then the chapter focuses on the environmental taxes and fees in the Czech Republic, especially those ones concerning the environment protection, traffic and energetic. The last chapter forecasts the future of environmental taxes in the Czech Republic based on their reform. This chapter also involves an analysis of the social impact and the revenue use resulting from this reform.
- ItemStřednědobý výhled daňové politiky ČRKobrlová, Hana