European Financial and Accounting Journal 2008, 3(4):92-106 | DOI: 10.18267/j.efaj.91

Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic

Petr Šauer1, Ondřej Vojáček2, Jaroslav Klusák3, Alena Hadrabová4
1 Doc. Ing. Petr Šauer, CSc. - associate professor; Department of Environmental Economics, Faculty of Economics and Public Administration, University of Economics Prague, Winston Churchill sq. 4, 130 67 Prague, Czech Republic, .
2 Ing. Ondřej Vojáček - assistant professor; Department of Environmental Economics, Faculty of Economics and Public Administration, University of Economics Prague, Winston Churchill sq. 4, 130 67 Prague, Czech Republic, .
3 Ing. Jaroslav Klusák - assistant professor; Department of Environmental Economics, Faculty of Economics and Public Administration, University of Economics Prague, Winston Churchill sq. 4, 130 67 Prague, Czech Republic, .
4 Doc. Ing. Alena Hadrabová, CSc. - associate professor; Department of Environmental Economics, Faculty of Economics and Public Administration, University of Economics Prague, Winston Churchill sq. 4, 130 67 Prague, Czech Republic, .

Optimal policy design should maximize environmental benefits and minimize negative impacts of the environmental tax reform (ETR) on economy and society. Both researchers and policy makers are interested in potential impacts of ETR implementation as perceived by the relevant stakeholders. Qualitative research methodology was used for answering the key research questions. The aim of this paper is (1) to bring a brief information on the history of introducing environmental charges and taxes in the Czech Republic, (2) to bring an overview of the main results of qualitative research focused on ETR perceptions conducted abroad, (3) to discover practical barriers and obstacles in the process of ETR implementation in the Czech Republic perceived by key stakeholders and (4) to make an attempt on formulation of recommendations for the ETR implementation process in the Czech Republic.

Keywords: Czech Republic, Environmental charges, Environmental policy tools, Environmental tax reform, Qualitative research, Stakeholders
JEL classification: H23

Published: December 1, 2008  Show citation

ACS AIP APA ASA Harvard Chicago IEEE ISO690 MLA NLM Turabian Vancouver
Šauer, P., Vojáček, O., Klusák, J., & Hadrabová, A. (2008). Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic. European Financial and Accounting Journal, 3(4), 92-106. doi: 10.18267/j.efaj.91
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. Beneš, M. et al. - Fialová, H. - Starý, O. - Urbanová, T. - Vastl, J. - Vašíček, J. (2006): Analýza koncepce ekologické daňové reformy. [on-line]. Praha, Faculty of Economics and Public Administration, University of Economics, Prague / Faculty of Electrical Engineering, Czech Technical University in Prague, c2006, [cited 13th April, 2008], <http://fnh.vse.cz/download/studie/edr_studie.pdf>.
    2. Dresner, S. - Dunne, L. - Jackson, T. (eds.) (2006): Special issue: Social and political responses to ecological tax reform in Europe. Energy Policy, 2006, vol. 34, no. 8. Go to original source...
    3. Dunne, L. - Clinch, J. P. (2004): The Perception and Attitude of Business to the Environment and Environmental Tax Reform: Some observations from an Irish Case Study. Planning and Environmental Policy Research Series (PEP), Working Paper 04/02. Dublin, University College, Department of Planning and Environmental Policy, 2004.
    4. EEA (1996): Environmental Taxes - Implementation and Environmental Effectiveness. Copenhagen, European Environmental Agency, 1996.
    5. Pearce, D. W. (2001): What Have We Learned from the UK's Experience with Market-Based Instruments? In: McCoy, D. - Scott, S. (eds.): Green and Bear It? Implementing Market-Based Policies for Ireland's Environment. Proceedings of a Conference. Dublin, ESRI, May 10, 2001.
    6. MPO (2004): State Energy Policy of the Czech Republic. Praha, Ministry of Industry and Trade of the Czech Republic, 2004.
    7. MŽP (2004): State Environmental policy of the Czech Republic 2004-2010. Praha, Ministry of the Environment of the Czech

    This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content