Administrative costs of environmental taxes in the Czech Republic
Lenka Hyklová
Administrative costs of environmental taxes are a more and more discussed topic. These costs should be understood as part of the tax entity, so by the tax administrator. The aim of this thesis is to evaluate the administrative costs of environmental taxes in the Czech Republic from the perspective of the tax administrator. These costs are analyzed by customs offices, Ministry of Finance, General Directorate. In the Czech Republic there are no statistics to this problem, that before was for research interviewing form. In this paper there excise taxes and environmental taxes are compared with an emphasis on administrative costs of these taxes. The effectiveness of both taxes are compared. The effectiveness of environmental taxes is not as high as the effectiveness of excise taxes.
Year of publication: |
2017
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Authors: | Hyklová, Lenka |
Published in: |
European financial and accounting journal : EFAJ. - Praha : [Verlag nicht ermittelbar], ISSN 1805-4846, ZDB-ID 2819858-X. - Vol. 12.2017, 4, p. 19-30
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Subject: | Administrative costs | Environmental taxes | Excise taxes | Tschechien | Czech Republic | Ökosteuer | Environmental tax | Verwaltungskosten | Verbrauchsteuer | Excise tax |
Saved in:
freely available
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.18267/j.efaj.198 [DOI] hdl:10419/187723 [Handle] |
Classification: | H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011820300
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