Abstract
Environmentally related taxes and charges present any tax, charge or fee whose base is a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment. The paper firstly identifies over all such taxes and charges have been introduced within the Czech legislation.
Following Eurostat and SEEA-2003 accounting guidelines, these taxes and charges are clustered into groups, then the revenues of each of them enter to the database that covers the period of 1993-2004. We find that the environmentally related taxes and charges has been contributing to total public revenues by about 7%, respectively to tax revenues by 8% and to GDP by 3% with descending trend.
The revenues are dominated by excise tax on motor fuels, while ecological charges present only a minor part. We test if current statistical and information system allows us to allocate their revenues into economic sectors in order to provide appropriate information matrix for further quantitative exercise.