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Environmental charges Abstract The aim of the diploma thesis is the introduction of environmental charges in the Czech legal system, their classification, analysis and evaluation in terms of their effectiveness. Environmental charges are among the most important economic instruments of environmental protection in the Czech legal system. Charges differ from taxes mainly in that there is some consideration associated with the charges. Environmental charges can be broken down according to various criteria. In the professional literature, the most common breakdown of environmental charges is the nature of their consideration, namely charges for pollution and other environmental burdens, charges for the use of natural resources and user charges. The diploma thesis examines the question of the extent to which environmental charges fulfill their functions, especially the most important function, namely the motivational function. The diploma thesis also touches on the question of whether the legal regulation of selected elements of environmental charges at the subordinate legislation is in accordance with the Charter of Fundamental Rights and Freedoms. Environmental charges have undergone a number of changes over their history. Most of these changes have contributed to greater environmental protection, but in many...

Protection and creation of environment represents a significant problem in Czech society - at the state and local governments. The state, regions and municipalities are responsible for creating and maintaining a healthy environment for their citizens and for future generations. Economic development brings the raising of living standards on one side, however, presents on the other side many negative moments resulting from the creation of environmental burdens of various kinds, in particular, the territory exploitation by mining activities, water and air pollution and industrial and municipal waste disposal. The state imposes taxes and charges on originators of environmental burdens, whose revenue is then used to finance programs and projects for the rehabilitation of the environment and its gradual improvement. This article is the outline of these payments catalog. Ochrana a tvorba životního prostředí představuje významný problém v české společnosti - státní správy a samosprávy. Stát, kraje a obce nesou odpovědnost za vytváření a udržování zdravého životního prostředí pro své občany a pro budoucí generace. Ekonomický rozvoj přináší na jedné straně zvyšování životní úrovně, nicméně na druhé straně představuje mnoho negativních momentů vyplývajících z vytváření ekologických zátěží různých druhů, zejména využívání území těžebními činnostmi, znečišťováním vody a ovzduší a průmyslovými nakládáním s komunálním odpadem. Stát ukládá původci ekologických zátěží placení daní a poplatků, jejichž příjmy se pak využívají k financování programů a projektů pro obnovu životního prostředí a jeho postupné zlepšování. Tento článek je nástinem katalogu těchto plateb. Protection and creation of environment represents a significant problem in Czech society - at the state and local governments. The state, regions and municipalities are responsible for creating and maintaining a healthy environment for their citizens and for future generations. Economic development brings the raising of living standards on one side, however, presents on the other side many negative moments resulting from the creation of environmental burdens of various kinds, in particular, the territory exploitation by mining activities, water and air pollution and industrial and municipal waste disposal. The state imposes taxes and charges on originators of environmental burdens, whose revenue is then used to finance programs and projects for the rehabilitation of the environment and its gradual improvement. This article is the outline of these payments catalog.

Aviation is a fast growing sector with increasing environmental concerns linked to aircraft emissions at airports and noise nuisance. This paper investigates the factors affecting the annual environmental effects produced by a national aviation system. The environmental effects are computed using certification data for each aircraft-engine combination. Moreover, we also take into account for the amount of environmental effects that is internalized at the airport, mainly through noise regulation. We study a dataset covering information on Italian airports during the period 1999–2008. We show that a 1% increase in airport’s yearly movements yields a 1.05% increase in environmental effects, a 1% in aircraft size (measured in MTOW) gives rise to a 1.8% increase and a 1% increase in aircraft age generates a 0.69% increase in environmental effects. Similar results but with smaller magnitudes are observed if airport internalization is considered. Our policy implications are that the tariff internalizing the total amount of externality is about euro 180 per flight, while the tariff limiting only pollution is about euro 60 and the one reducing noise is about euro 110. Moreover, our airport examples show that managers should prefer to address additional capacity by increasing frequency rather than aircraft size, since the former strategy is more environmental friendly.

Naša družba se srečuje s problematiko onesnaženosti okolja in pomanjkanja naravnih virov za naraščajoče potrebe človeštva. Da bomo v prihodnje lahko zadostili potrebam človeštva, je treba uvesti trajnostno gospodarstvo, zmanjšati črpanje naravnih resursov in zmanjšati onesnaževanje okolja ter vrniti v ponovno uporabo čimveč odpadnega materiala. Ker se je v zadnjih desetletjih tudi na svetovni ravni okrepilo zavedanje, da je to edino okolje, ki ga imamo, da je treba bolj ekonomično uporabljati naravne vire, zmanjšati onesnaževanje in zaščititi izumirajoče rastlinske in živalske vrste ter ohraniti naravne habitate, če želimo, da bodo tudi naši otroci še imeli za življenje primeren planet, se države tudi na svetovni ravni dogovarjajo o ukrepih za zmanjšanje in preprečevanje okoljske škode. Preko politike varstva okolja poskušajo s t.i. zelenimi davki in drugimi ekonomskimi in finančnimi instrumenti usmerjati gospodarstvo in prebivalce v bolj ekološke načine delovanja. V Sloveniji okoljska politika temelji na načelu, da povzročitelj onesnaževanja plača. Ker prehod na bolj zelene načine gospodarstva predstavlja za podjetja in zasebnike velike investicije, so uvedene davčne olajšave na podlagi principa, če boš povzročal manjše onesnaževanje, boš plačal tudi manj davka. Naslednji način je z investiranjem nepovratnih sredstev iz državnega proračuna, proračuna EU in proračunov občin v t.i. zelene projekte, nudenjem ugodnih kreditov, ipd. Diplomska naloga je usmerjena v predstavitev davčnih olajšav in finančnih spodbud za vlaganje sredstev v varstvo in ohranitev okolja za manjša podjetja, samostojne podjetnike, društva in druge zasebnike. V zadnjem delu diplomske je iz tega izpeljan prikaz tega, za kaj lahko zasebniki in manjša podjetja uveljavljajo davčne olajšave in kateri drugi ekonomski in finančni instrumenti, za spodbujanje zasebnega sektorja k prehodu na okolju prijaznejšo gospodarstvo, so jim na razpolago. Predstavljeni so tudi pogoji, pod katerimi lahko zavezanci zmanjšajo svojo davčno obveznost na račun vlaganja sredstev v ohranjanje okolja. Our society faces the problem of environmental pollution and the absence of natural sources for rising of human needs. For their satisfaction in the future sustainable economy has to be imposed as well as the reduction of environmental pollution and reusing the most of waste material. In the last decades we became aware, that this is the only environment we have, that natural sources have to be used more economically, pollution has to be reduced and the extinctive crop and animal species have to be protected, the natural habitants have to be maintained, if we want our children to have the appropriate planet for their lives, so states at the world level make the agreement about the reduction and prevention of the environmental damage. According to the politics of environmental protection, they are trying to direct economy and residents to more ecological ways of acting by providing green taxes and the other economic and financial instruments. In Slovenia the environmental politics is based on the strategy, that the one who makes damage has to pay. Using the greener ways of economy makes large investments for the companies and the private citizens, the tax allowances are provided according to the fact that, if you cause less pollution, you pay less tax. The following way is the formation of subvention from the state budged, EU budget and the budget of municipalities into green projects, giving suitable credits. Diploma work is directed into introduction of tax allowances and financial encouragements for investments into protection and maintenance of environment for small companies and private traders, associations and the other private citizens. In the last part of this diploma work has been derived, the review why can private citizens and small companies get tax allowances and which economic and financial instruments for encouraging private sector to get environment friendlier economy are available. There are also conditions presented under which people liable, reduce their tax liability according to investments for the maintenance of environment.

We address the possible outcomes of combining environmental taxes and environmental planning in managing non-renewable resources such as aggregates. We empirically investigate resource taxation issues by focusing on aggregate extraction policy in two large northern Italian regions, Lombardy and Emilia-Romagna. The evidence shows that environmental planning, in addition to economic instruments, is needed to shape and monitor environmental policies. We highlight that the complementarity of land use planning and economic instruments can be a key driver of sustainability performances. The unintended effects of economic instruments are also crucial.

We present conceptual and empirical insights on the issue of resource taxation, an intrinsic regional environmental policy. It deals with the implementation of environmental taxes and environmental planning at regional level, as tools aimed at achieving weak sustainability for non renewable resources like aggregates, extracted for a diverse set of economic aims. We frame the discussion in the spirit of refreshing the need of ecological and resource tax reforms at national and regional level-. We do note and discuss the intrinsic peculiarities of resource taxes with respect to emission taxes, namely the integration with regional planning, the use of revenue for weak sustainability objectives, the different role by played technology and efficiency. Factors that are to be taken into account in any specific implementation. We empirically investigate resource taxation issues by focusing on aggregate extraction management and policy of two large Northern Italian regions, Lombardy and Emilia-Romagna. We conclude that the possible effects of extraction charges for the aggregate market development in Italy can be very limited. The level of charges is generally too low to be expected to have an effect on demand (through aggregate prices) and supply of aggregates. The environmental objectives of planning are, at least for the moment, other than reducing extraction, and they generally consist of minimising external impacts, to support sustainable management of landscapes, and to provide multi-value public goods within the local area. The evidence shows that even more for resource taxes a political economy analysis that encompasses institutional and planning issues is needed to effectively shape environmental policies. The complementarity of land use planning and economic instruments is a key driver of sustainability performances and witness reciprocal influences. The unintended effects of economic instruments are also a crucial thing for evaluating effectiveness and efficiency. Those include positive effects of ‘institutional kind’ on the governance and organizational performance of the integrated policy-planning framework.

Metallurgical industry annually produces several hundred thousand tones of metalliferous wastes, which contain beside of the oxides of iron, metallic and non-metallic iron also the compounds such as zinc and lead, which are both environmentally and, secondly, preventing the recycling of this waste in metallurgical process in the production of pig iron and steel. The management of this waste, according to the valid legislation, the producer of the waste is burdened by the costs in the form of charges for uploading to a secure landfill or disposal of third parties. At the same time experience a loss of metallic substance contained in the waste, which would be used as a substitute for iron ore in the metallurgical process. Currently occurs on the part of the EU, the pressure to minimize waste, while emphasis is placed on the back of recovery (recycling). This pressure is also reflected in the increase in charges for storing waste, forcing enterprises to innovate in the field of recycling technologies. The correct settings and the use of recycling technologies implies reduction of production costs, which can be discerned from the economic calculation in the application section of the work, that handle with a specific value of the fee for storage of waste.

У даній роботі представлені результати міжнародного проекту «petrE» (Продуктивність ресурсів, реформа екологічного податку та стійкий розвиток у країнах Європи), що фінансується англо-німецькою організацією. Відповідно до проекту, були зроблені кількісні і якісні дослідження в комерційній діяльності компаній Чехії. Предметом дослідження є сфера екологічних податків у Чехії. У Чеській республіці екологічні податки мають тривалу історію. Переміщення податкового навантаження з прибуткових податків на природоохоронні потреби широко розповсюджена в країнах західної Європи, хоча для Чеських виробників подібний досвід застосовується вперше. Реформа екологічного податку – це відносно нові перетворення для всих ключових учасників, включаючи й комерційні компанії. У даній роботі було показано, як чеський бізнес ставиться до проблем реалізації реформи екологічного податку. Огляд показує, що бізнес обізнаний з системою екологічних податків та їх впливу, але ймовірно не ознайомлений з ідеєю (повної) реформи екологічного оподатковування. Зокрема дослідження показало, що представники бізнес кіл не проінформовані про те, що екологічний податки вводяться за рахунок зменшення прибуткових податків (трудових податків). Вважається, що екологічні податки це ще одні додаткові важелі впливу держави з метою поліпшення якості навколишнього природного середовища, зменшення використання енергетичних ресурсів і стимулювання ресурсо- і енергозберігаючих технологій. Збільшення податкові надходження від екологічного оподатковування розглядається підприємствами як чергова дія держави на залучення більшої кількості фінансових ресурсів для своїх потреб. Низька інформованість стейкхолдерів свідчить про неефективну інформаційну кампанію з боку держави при вдосконаленні екологічного законодавства країни. Що стосується розвитку інноваційних ресурсо- та енергозберігаючих технологій то головним фактором, як стверджується в роботі, є створення довгострокової програми розвитку інноваційних технологій на період часу не менше 20-30 років. Для виробничих підприємств мінімально допустимою по часу можна вважати стратегію розвитку на період часу 10-15 років. Проведене дослідження показало, що для стимулювання природоохоронної діяльності і зменшення енергозалежності виробничих підприємств екологічні податки відіграють значну, але не головну роль. Аналіз показав, що більшість виробничих об’єднань цікавляться тенденціями змін цін на нафту, і майбутнє зростання цін на енергетичні ресурси виступає набагато важливішим чином впровадження нових технологій, ніж вдосконалення системи екологічного оподаткування. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/8731 Environmental charges have a long tradition in the Czech Republic. Environmental tax reform (ETR) is a relatively new challenge for all key players, including businesses. The paper shows how the Czech businesses perceive problems of the ETR implementation. The survey showed that the businesses are informed about the environmental taxes and its impacts, but they are probably not familiar with the idea of the (whole) ETR. Expecting a long-term energy price growth was reflected in the business representatives’ responses as more important factor for their decision-making than the ETR. При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/8731

Optimal policy design should maximize environmental benefits and minimize negative impacts of the environmental tax reform (ETR) on economy and society. Both researchers and policy makers are interested in potential impacts of ETR implementation as perceived by the relevant stakeholders. Qualitative research methodology was used for answering the key research questions. The aim of this paper is (1) to bring a brief information on the history of introducing environmental charges and taxes in the Czech Republic, (2) to bring an overview of the main results of qualitative research focused on ETR perceptions conducted abroad, (3) to discover practical barriers and obstacles in the process of ETR implementation in the Czech Republic perceived by key stakeholders and (4) to make an attempt on formulation of recommendations for the ETR implementation process in the Czech Republic.

The purpose of this thesis has been to assess the legal preconditions for using environmental taxes and charges in the perspective of EC-law, focusing in particular on environmental taxation and compatibility with the law regulating the free movements of goods. The thesis has also aimed at examining whether Community measures, limiting state competence in adopting and implementing environmental taxes, are likely to be taken in the future. To fulfill the purpose primary sources of EC-law, as well as relevant case- law and legal scientific literature, have been examined. The study has also aimed at examining the legal preconditions concerning environmental taxation solely in the perspective of EC-law, and compatibility with other international obligations will therefore not be discussed. The study has shown that the competence of member states of adopting environmental taxes is quite large. Few concrete common measures limiting state competence have been taken and future measures are likely to be of minimum or framework character due to difficulties in reaching unanimous taxation decisions. Moreover, national environmental taxation measures are promoted by the Community. There are thus few reasons for why environmental taxes and charges at national level should not be adopted. Validerat; 20101217 (root)

Eco-tourism and the application of economic instruments for environmental protection are two of the main developments in the last decade in the area of sustainable tourism. The paper examines the application of tourist eco-taxes and then presenting estimated impacts of a tourist eco-charge in Hvar, Croatia. Issues such as competitiveness impacts and the impact on sustainable development of such charge are assessed. Moreover, some new forms of collection of such a charge are developed.