(Ne)ekologické daně jako ekonomický nástroj při ochraně životního prostředí?
|Title in English||(Non)environmental taxes as economic instruments for environmental protection?|
|Year of publication||2016|
|Type||Appeared in Conference without Proceedings|
|Description||The paper deals with environmental taxes as economic instruments for environmental protection. Firstly, the authors pose the question whether environmental taxes can also be considered as a conceptual instrument for environmental protection. Authors reflect on nature of so-called environmental taxes in the Czech legal order. Considering the fact that these taxes have common features with excise taxes, it can lead to the idea that the taxes are just other excise taxes. Furthermore, the concept of energy taxes is defined and suggested as more fitting.|