Zhodnocení dopadů daňové politiky pomocí statického modelu obecné rovnováhy (CGE) v oblasti ochrany ovzduší v České republice

At the beginning of the year 2014 carbon tax should be introduced in Czech Republic with the main focus on decreasing CO2 emission from firms not involved in EU ETS. Potential repercussions of this regulatory tool depend on multiple complex events occurring within the economy. In response a macroeconomic general equilibrium model with the base year of 2009 was created. This model is able to identify complex events within the economy and simulate initiation of the tax itself. As a result of this model there is a conclusion that not all sectors will decrease their demand for newly taxed fossil fuels and that an increase of consumption for relatively less taxed fuels for instance natural gas might be expected as a result of the tax initiation. Carbon tax will be according to the simulation results indirectly but significantly influencing the energy sector, which will in spite of the relative cut-price of input fuels respond with decrease in electricity production. Consequent higher electricity price will then cause additional costs for taxed sectors. Important conclusion is also the fact that rational behavior of economic agents could lead to a lower emission reduction than is currently being expected and even further increase in the tax rate beyond 15 EUR/tCO2 would probably not lead to a significant reduction of CO2 emissions.