Abstract
This paper consides issues connected with the characteristics and status of the so called environmental taxes, sometimes referred to as taxes on environmental protection. These taxes are encoded in a statute as it cannot be otherwise in the Czech Republic2.
Legal norms are characterized by formal certainty and are included in the officially (i.e. by state or states) recognized sources of law3. In most EU Member States the tax burden is gradually shifting from direct to indirect taxes.
The environmental policy of the state is increasing excise taxes on fuels and materials. By increasing the excise taxes companies and citizens are compelled (even for economic reasons) to find the most effective way to manage natural resources and to accept environmentally responsible behaviour.
European countries are trying to preserve sustainable development in their environmental activities, which are of course intertwined with all activities of the state. The aim lies in preserving the environment for the future generations in as little altered form as possible and in improving the living standards of citizens within the limits of capacity of ecosystems and biodiversity for the future generations.
One of the main environmental problems is the intensive use of natural resources and the attempt to introduce some regulation, including the form of fiscal policy, i.e. taxation. Legal solution to this problem in the Czech Republic is presented in this paper.