The Czech Republic has introduced new energy taxation in connection with implementation of the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. New energy taxes are imposed on electricity, solid fuels and natural gas, with term of...

This article focuses mainly on the environmental costs connected with legislative compliance in the Czech Republic, possibilities of their identification and observation in corporations and suggestions for cutting them down. First, we present an overview of theoretical concepts regarding...