This paper is focused on the theory of optimal taxation applied to environmental regulation. The first part summarizes the current state of knowledge in this field, especially it concentrates on the so called double dividend hypothesis. The second part of the paper defines the concept of triple...

The European Commission is going to discuss a revision of Directive 2003/96/ EC, restructuring the Community framework for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the current energy tax is divided into two components - an...

Európske stratégie v rámci spoločnej dopravnej politiky Európskej únie obsahujú súbory opatrení navrhovaných Európskou komisiou s cieľom zvýšiť kvalitu, bezpečnosť a konkurencieschopnosť jednotlivých druhov dopravy. Tento článok sa zaoberá tak cieľmi a opatreniami Bielej...

This article provides a summary of the refining industry development in the Czech Republic. It attempts to estimate tariffs charged by national transport company MERO and compare them with tariffs charged by other East European transit countries. National energy security in the matter of crude...

Príspevok sa zaoberá energetickou politikou EÚ, jej dokumentmi a energetickým mixom tohto spoločenstva. Globálny dopyt po energiách narastá veľmi rýchlo. Ceny ropy ostávajú neustále na vysokých úrovniach a s výnimkou Arktídy sa neočakávajú objavy nových nálezísk pre...

In most industrialized countries, renewable energy is supported by policy schemes burden of which is distributed among taxpayers and energy consumers. Renewable sources of energy face a major problem because of their intermittency and that has not been adequately reflected in the discussions of...

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 paper reports results of the research concerning incidence of the value added tax in the Czech Republic over the period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the entry of the Czech Republic into the EU on the...

This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an effect on long-term entrepreneurial decisions as well as risky occupational choice. An options-based model is used to estimate the expected effective rate due from tax-payers...