Theoretical And Practical Problems Of Environmental Taxation In Conditions Of The Czech Republic

The paper presents the research results in the field of environmental taxation in the conditions of the Czech Republic which was performed in 2011 and 2012. At first the theoretical analysis of environmental taxation genesis, current state and development in the Czech territory is carried out. Then the environmental tax reform in the Czech Republic is examined when the theory is supplemented by authors’ own knowledge. At present the environmental taxation belongs to important tools of the state fiscal policy to gain further state budget income, to improve the environment and also to implement the concept of sustainable development. The principles of the environmental tax reform, which are researched in the paper, must be followed to accomplish these. In the next part of the paper the research results on the environmental taxation influence on households in the Czech Republic are presented and the focus is to determine the awareness of Czech households about environmental taxes. The Czech households reactions to the environmental taxes introduction are also researched. Important results of the performed survey of a hundred and two households are analysed in the paper. The paper also analyses and evaluates environmental taxation in relation to businesses operating in the Czech Republic. A survey of a hundred and ninety-three firms was carried out for this purpose. The results showed serious facts mainly concerning the awareness and reactions of Czech businesses to the Czech tax system ecologization. The content of the paper includes a formulated recommendation to the state authorities in the future stages of the ongoing environmental tax reform in the Czech Republic. Their detailed analysis including the environmental taxes impact on economics and its competitiveness will be the scope of research in the following period.