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Systematization of Taxes in the Field of Environmental Law

Publication at Faculty of Law |
2022

Abstract

The contribution summarizes taxes sensu stricto under Czech law which might motivate subjects to reduce environmental impacts through financial burdens or exemptions. Particular taxes, namely road tax, excise tax on mineral oils and energetic taxes, are described with respect to their legislation on a level of both Czech and EU law, attention is paid to their effectiveness and further the contribution considers the possible contribution of these taxes to meet the objectives of EU Green Policy.