Browsing by Author "Valdmanová, Lucie"
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- ItemEnvironmentální daně v ČR a administrativní náročnost jejich výběru(Technická Univerzita v Liberci, 2010) Valdmanová, Lucie; Černíková, MartinaThe main idea of this given diploma thesis is administrative demand factor of drawings of environmental taxes in Czech Republic. Theoretical part deals with the question of ecological tax reformation in EU. It denotes the development of ecological tax harmonization in EU, ecological guidance 2003/96/ES and shows up the main principles of ecological tax reformation. The other chapters of theoretical part polarize the environmental taxes in Czech Republic. The chapters picture the ecological tax reformation in Czech Republic, the individual phases EDR, the most important environmental taxes, legislative and control of these taxes. The main themes of analytical chapters are administration expenses and demand factor of their drawings in Czech Republic. These chapters deal with the getting the information from Ministry of Finance of Czech Republic and Board of Customs of Czech Republic, evaluation of process of data retrieval and after that there is decision about demand factor of drawings of environmental taxes made.