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Environmentally-related taxes and charges: identification and quantification of revenues

Publication

Abstract

The study applies accounting framework for the environmentally-related levies as suggested by the SEEA-2003 System in Chapter 6. Database of bases and revenues of environmentally related levies for the Czech republic is compiled covering the period 1993-2004.

Relevant indicators are compiled. Special attention is paid for the VAT and its relation to the environmentally related levies.

Disaggregation of revenues into the economic sectors is discussed.