This diploma thesis deals with the changes of toll taxes and their implication in the Czech Republic between years 2007 -- 2015. The research was done using a dynamic regression analysis of monthly data provided by the web portal MYTO CZ. Based on the available data it was shown that the increase in average prices of toll transactions of ecologically unfavorable EURO groups leads to a decline in the share of total realized transactions. As a result carriers are most likely motivated to vehicle fleet renewal, which is reflected in the increase in the share of cars with lower environmental load.

Esta pesquisa apresenta um estudo detalhado da tributação passiva a ser utilizada como instrumento de proteção ambiental pelo Estado, através da análise dos fundamentos jurídicos, econômicos e ambientais. É utilizada a revisão bibliográfica e legislativa sobre o tema, no Brasil, e em alguns países da América e da Europa. Procura-se analisar a utilização da extrafiscalidade ambiental para induzir os contribuintes a condutas protecionistas. É abordada a viabilidade legal de tais tributos, bem como a efetividade dos mesmos na preservação do meio ambiente. Os tributos indutores são apresentados como forma de internalizar as externalidades negativas. São abordados exemplos de incentivos fiscais, alíquotas diferenciadas e reduções de bases de cálculo já em vigor ou em projetos de lei em tramitação. A tributação passiva é mostrada como uma forma de proteção ambiental que deve ser combinada com a tributação ativa resultando em efetiva política pública de proteção ambiental. / This research presents a detailed study of passive taxation to be used as an instrument of environmental protection by the State, by analyzing legal, economic, and environmental foundations. The bibliographic and legal reference in Brazil was used and also from other countries in America and Europe. We tried to analyze the use of an environmental excessive preocupation with the creation of taxes to induce the taxpayers to protectionist behaviors. The legal feasability of such taxes was approached, as well as its effectiveness in the preservation of the environment. The inducing taxes are presented as a means of internalizing negative externalities. Examples of tax incentive, diferentiated tax rates, and reductions in the basis of calculation were approached, those that were in force or in bills in normal course through legal channels. Passive taxation is shown as a form of environmental protection that should be combined with an active taxation, resulting in an effective public policy of environmental protection.

Submitted by PPG Direito (ppgdir@pucrs.br) on 2018-06-04T13:31:39Z No. of bitstreams: 1 PAOLA_MONDARDO_SARTORI_DIS.pdf: 2425927 bytes, checksum: 3926491ea160a80632d1afa3a1e81453 (MD5) / Approved for entry into archive by Sheila Dias (sheila.dias@pucrs.br) on 2018-06-14T12:29:30Z (GMT) No. of bitstreams: 1 PAOLA_MONDARDO_SARTORI_DIS.pdf: 2425927 bytes, checksum: 3926491ea160a80632d1afa3a1e81453 (MD5) / Made available in DSpace on 2018-06-14T12:57:31Z (GMT). No. of bitstreams: 1 PAOLA_MONDARDO_SARTORI_DIS.pdf: 2425927 bytes, checksum: 3926491ea160a80632d1afa3a1e81453 (MD5) Previous issue date: 2018-03-27 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / The environment and its constant degradation are not recent concerns. The possible forms of environmental preservation are subject of constant debate in media, especially because some of the environmental consequences of our inconsequential actions are already palpable. It is undeniable that this debate also orbits the energy sector, given that the sources currently chosen by the Brazilian government for electric power generation aggressively affect the environment. Brazil, despite having hydroelectric plants as its main source of energy, a renewable source although not completely clean, does not have a significant generation through other clean sources, despite having an exorbitant potential, especially with regard to wind and solar energy. Due to the high potential of this type of electric power generation, which is acquired through an inexhaustible and non-polluting source, and the accelerated population growth, which has a significant increase in energy demand, it is undeniable that this type of power generation should be encouraged by the government. Considering this scenario, this research intended, through a dialectical method, to make a legal-dogmatic parallel between the right to an ecologically balanced environment and the current legislation, in order to verify the existing national programs and incentives, as well as to make a juxtaposition between the national and international scenarios, and, finally, discuss the different possibilities of application of the institute of extrafiscality to renewable sources, with the objective of stimulating more effectively this type of power generation in the national territory. In the course of the research, we verified that the range of available alternatives is vast and the application of the extrafiscality to the energy sector has shown to be an excellent tool in the pursuit of constitutional purposes such as the environmental protection. It remains evident, finally, that in order for us to do justice to the constitutional provision that guarantees to everyone the right to an ecologically balanced environment and grant the State duties of environmental protection and promotion, it is necessary that the government actually assume its role of a Socio-environmental State and, urgently, create new and efficient policies, stimulating the national growth of the renewable energy sector, so that we can reach our true potential and guarantee a decent and possible future for the next generations. / N?o ? de hoje a preocupa??o com o meio ambiente e sua constante degrada??o. As poss?veis formas de preserva??o ambiental s?o tema de debate constante nos diversos meios midi?ticos, muito em raz?o de j? serem palp?veis algumas das consequ?ncias ambientais acarretadas pelo nosso agir inconsequente. ? ineg?vel que referido debate tamb?m orbita o setor energ?tico, dado que os meios escolhidos atualmente pelo pa?s para a gera??o de energia afetam agressivamente o ambiente. O Brasil, no que pese ter como principal fonte de gera??o de energia as hidroel?tricas, fonte de energia renov?vel, ainda que n?o completamente limpa, n?o possui gera??o significativa no que se refere as demais energias n?o poluentes, apesar de dispor de um potencial exorbitante, principalmente no que tange ?s fontes e?lica e solar. Em raz?o do alto potencial deste tipo de gera??o de energia, que ? adquirido atrav?s de uma fonte inesgot?vel e n?o poluente, somando-se ainda ao acelerado crescimento da popula??o, que possui como consequ?ncia um aumento significativo da demanda energ?tica, ? incontest?vel que este tipo de gera??o deve ser incentivado. Tendo em vista o mencionado cen?rio, o presente trabalho se prop?s, mediante um m?todo dial?tico, a realizar um cotejo jur?dico-dogm?tico entre o direito fundamental ao meio ambiente ecologicamente equilibrado e a legisla??o vigente, com intuito de verificar quais os incentivos existentes no pa?s at? ent?o, assim como realizar uma compara??o entre o cen?rio nacional e internacional, para, por fim, discorrer sobre as distintas possibilidades de aplica??o, pelo Poder P?blico, do instituto da extrafiscalidade ?s energias renov?veis, para que o mesmo consiga incentivar de modo mais eficaz este tipo de gera??o no territ?rio nacional. Verificamos, no decorrer da pesquisa, que ? imensa a gama de alternativas que est?o dispon?veis ao Estado brasileiro e que a aplica??o da extrafiscalidade ambiental ao setor energ?tico se demonstrou, no direito comparado, um excelente instrumento na persecu??o de fins constitucionais como a prote??o ambiental. Restou evidente, enfim, que, para que possamos fazer jus ? previs?o constitucional que garante a todos o direito a um meio ambiente ecologicamente equilibrado e outorga ao Estado deveres de prote??o e promo??o ambiental, ? preciso que o mesmo vista de fato a roupagem de Estado Socioambiental e, impreterivelmente, crie novas e eficientes pol?ticas p?blicas, induzindo o crescimento real do setor das energias renov?veis de maneira que enfim o nosso verdadeiro potencial seja alcan?ado e, assim, um futuro digno e poss?vel seja garantido ?s pr?ximas gera??es.

效率、公平、穩定、成長是政府部門的四大目標。而由於環境污染具有外部性，在競爭均衡（competitive equilibrium）下將造成資源配置缺乏效率，導致市場失靈。本文主要目的即在探討欲達成經濟成長、社會福利極大及資源配置效率的目標時，最適環境政策應如何設計；以及不同要素變化對經濟成長、社會福利及環境政策的影響。更進一步的，結合政府支出對生產的貢獻，分析在經濟發展的過程中最適環境政策的變化情形。 早在六0年代，新古典成長模型（Neoclassical Growth Model）發展完備後，七0年代，環境污染問題開始納入成長模型中討論。但以新古典成長模型分析污染問題亦將面臨其所具有缺失。因此在模型的建立上，本文以Rebelo and King（1990）之Ak內生成長模型（Endogenous Growth Model）為基礎，沿用Mohtadi（1996）之研究架構，考慮污染對效用的影響，並加入了對社會福利的探討，進而結合Barro（1990）之政府部門內生成長模型，藉由最適控制之分析工具及模擬方式進行分析，而獲致以下結論： （i）在分權經濟體系中，資本投入產生污染之負外部效果將使私經濟部門低估生產成本、高估資本報酬率；而政府支出之正外部效果將使其低估資本報酬率。兩者皆造成競爭均衡成長路徑下資源配置缺乏效率，導致市場失靈。 （ii）資本投入之污染排放彈性外生固定時，在Ak內生成長模型的架構下，為達成資源配置效率的目標，最適環境政策為課徵資本污染稅；在政府部門內生成長模型的架構下，為達成資源配置效率的目標，最適環境政策為課徵資本污染稅或給予資本（污染）補貼。而課稅或補貼需視政府支出之正外部效果與生產之負外部效果二者大小而定。 （iii）資本投入之污染排放彈性係由人為控制時，生產效率之污染排放彈性越低，最適污染排放標準越嚴格、資本污染稅稅率（資本（污染）補貼率）越低（越高）。污染之效用權重越高，最適污染排放標準越嚴格、資本污染稅稅率（資本（污染）補貼率）提高或降低則不確定。當污染之效用權重 ≧ 1時，將實施污染排放管制。一般而言，使社會福利極大之污染排放標準較使經濟成長極大之污染排放標準更嚴格，資本污染稅稅率（資本（污染）補貼率）相對較低（較高）。 （iv）在政府部門內生成長模型的架構下，由於加入政府支出正外部效果（污染的可容忍範圍）對資源配置的影響，當資本投入之污染排放彈性外生固定時，人們越重視環境品質，在經濟成長與社會福利極大的前提下，達成資源配置效率目標之最適環境政策越趨向環境保護。除非經濟發展初期之污染之效用權重足以使得社會淨外部效果為負，政府才有可能於經濟發展初期便開始環境保護工作。而在資本投入之污染排放彈性係由人為控制時，當經濟處於中度發展階段時，環保意識的覺醒雖使每單位資本投入之污染排放大幅減少，但並不保證人民福祉的必然提昇。在高度發展階段由於生產效率、防制污染技術持續提昇及污染之效用權重上升趨勢和緩，使得經濟成長、社會福利及環境保護三者得以兼顧。 （v）在政府部門內生成長模型的架構下，且資本投入之污染排放彈性係由人為控制時。於實施污染排放管制及課徵污染稅階段，若以提升經濟成長（社會福利）為主要目標，則污染稅稅收應專用於提升防制污染技術或補貼防制污染支出上。若強調租稅功能及效率，則污染稅應取代所得稅，其稅收統籌分配以支應各項政府支出所需。 本文第一章將對研究問題作一說明，並對研究方法作一簡述。第二章則對相關文獻作一回顧與整理，以做為理論模型之建立基礎。在第三章中對模型之建立做逐一解說，並利用模擬分析方式，以達成本文之研究目的。而第四章則根據本文研究所得做一結論與建議。 摘 要 ------------------------------------------------------------------------------- I 目 錄 ----------------------------------------------------------------------------- Ⅲ 圖表目錄 ----------------------------------------------------------------------------- Ⅳ 第一章 緒論 ----------------------------------------------------------------------- 1 第一節 研究動機與研究目的 ----------------------------------------- 1 第二節 研究方法與研究步驟 ----------------------------------------- 3 第三節 本文架構 -------------------------------------------------------- 4 第二章 考慮污染與環境政策成長模型回顧 -------------------------------- 5 第一節 新古典成長模型部分 ----------------------------------------- 5 第二節 內生性成長模型部分 ----------------------------------------- 8 單部門內生成長模型文獻回顧 ----------------------------- 8 多部門內生成長模型文獻回顧 ---------------------------- 12 第三節 環境稅取代扭曲性租稅雙重利益之文獻回顧 ---------- 16 第三章 內生經濟成長下之最適環境政策 ----------------------------------- 21 第一節 基本理論模型建立及其最適環境政策之決定 ----------- 22 第二節 政府部門內生成長模型之最適環境政策 ----------------- 39 第三節 B值內生可變時Ak內生成長模型之最適環境政策 ----- 52 第四節 B值內生可變時政府部門內生成長模型之最適環境政策 64 第五節 小結 -------------------------------------------------------------- 73 第四章 結論與建議 -------------------------------------------------------------- 76 參考文獻 ----------------------------------------------------------------------------- 79

This thesis deals with the ecological tax reform in the Czech republic, the plan of the environmental tax reform revenues is monitored , in comparison with the actual returns. Whether they have reached the projected amount or not. Furthermore, the revenue neutrality is tracked, its comparison of the plan with the facts. Fulfilling the targets of the second stage of the EDR (tax co emissions) and the impact of the reform on households and businesses, in terms of their expenditure for the consumption of electricity and the change in consumption of electric energy for households and businesses itself, whether it has downward or upward trend. Last but not least, the thesis also includes the economic impacts of the environmental tax reform and particularly the implications for households and industry.

This thesis addresses three themes relating to climate change. The first is which types of fossil fuel to leave in the ground when they can differ in both their extraction cost and emissions rate. The analysis shows that without resource constraints there will always be use of at least one fossil fuel in the steady-state. With exhaustion constraints, any fossil fuel that has a lower extraction cost than the marginal cost of the backstop will be extracted in finite time regardless of the emissions rate. The only environmental consideration is the timing of extraction rather than leaving fossil fuel stock in the ground forever. The second theme is how altruistic concern of individuals for the well-being of others influences the socially optimal consumption levels and optimal emissions tax in a global context. If individuals have altruistic concern but believe that their consumption is negligible, they will not change their behaviour. However, non-cooperative governments maximising domestic welfare will internalise some of the damage inflicted on other countries depending on the level of altruistic concern individuals have and the cooperative optimum also changes as altruism leads individuals to effectively experience damage in other countries as well as the direct damage to them. Still, for behaviour to change, individuals need to make their decisions in a different way. The third chapter develops a new theory of moral behaviour whereby individuals balance the cost of not acting in their own self-interest against the hypothetical moral value of adopting a Kantian form of behaviour, asking what would happen if everyone else acted in the same way as they did. If individuals behave this way, then altruism matters and it may induce individuals to cut back their consumption. But nevertheless the optimal environmental tax is exactly the same as the standard Pigovian tax.

Every country should have a moral responsibility to sanction its residents in a bid to curb the effects of global warming. South Africa has a unique economic and social set-up which has to be considered in crafting a policy and legislation or designing an environmental tax regime. The objective of this study was to analyse the current incentives for environmental taxes as contained in the Income Tax Act and provide recommendations on proposed changes to the existing incentives. In addition, it compares and establishes what South Africa can learn and adapt from Malaysia and Denmark, two countries who have successfully implemented environmental taxes and renewable energy incentives. It also explores the arguments for and against carbon tax (tax mechanism system) in South Africa on the energy intensive sector. The study continues to consider what the prospects are of achieving this purpose and the possible adverse impact it may have on the operating profits of energy-intensive companies. Carbon tax may result in a substantial elimination of tax contributions, a massive reduction in exports and major retrenchment and job losses, given the ever rising electricity tariff. There is much debate as to whether a cap-and-trade system would be preferable to a tax mechanism system, therefore the pros and cons of both systems are addressed and both systems’ sustainable positive and negative impacts are compared. This study explored the shortcomings of South Africa’s environmental tax laws by comparing them to the environmental tax regimes and the different incentives and tax rebates offered by Malaysia and Denmark to reduce emissions. The study firstly concluded that positive encouragement through incentivising green behaviour is preferable to a punitive tax mechanism given the fact that South Africa is still growing its economy. Therefore the introduction of a carbon tax would significantly reduce company profits, may result in unemployment and a substantial reduction in exports especially if it is not gradually introduced at a minimum charge given South Africa’s volatile labour and trade union nature. Secondly, if South Africa eventually decides to introduce carbon tax, it should emulate the Danish system that is taxing the industrial emission of carbon and earmark that income for industrial subsides and investment in greener sources of energy. AFRIKAANS : Elke land het 'n morele verantwoordelikheid om sy inwoners bewus te maak van aardsverwarming in 'n poging om die gevolge daarvan te bekamp. Suid Afrika het 'n unieke ekonomiese en sosiale opset het wat behoorlik oorweeg moet word voor ʼn groenbeleid of wetgewing geïmplementeer word. Die doelwit van die studie is om die huidige groenbelastingaansporings te analiseer soos in die Inkomstebelastingwet vervat en om aanbeveelings te maak in terme van moontlike veranderinge tot dié bepalings. Bykomstig hiertoe vergelyk en bepaal die studie wat Suid Afrika van lande soos Maleisië en Denemarke kan leer in terme van groenbelastingaansporings. Albei hierdie lande het 'n reputasie dat hulle groenbelasting en hernubare-energie aansporings suksesvol geimplementeer het. ‘n Ondersoek is gedoen om die impak van koolstofbelasting (belastingmeganisme ontwerp) in Suid-Afrika op die energie-intensiewe sektor te bepaal. Die impak van koolstofbelasting en die moontlike negatiewe gevolge wat dit kan inhou vir die bedryfswins van die energie-intensiewe maatskappye, word ook in ag geneem. Die negatiewe gevolge kan moontlik lei tot ‘n substansiële afname in belastingbydraes, 'n vermindering in uitvoere en verliese aan werkgeleenthede, gegewe die immer stygende elektrisiteitstariewe in Suid-Afrika. Daar word tans gedebatteer of 'n handelsbeperkingbeleid (plafon-en-handelstelsel) beter vir Suid Afrika sal wees as 'n belastingmeganisme ontwerp om koolstofvrystellings aan te spreek. Die voor- en nadele van elke stelsel sal ondersoek word en die twee stelsels se doeltreffendheid ten opsigte van die hantering van ekologiese uitdagings sal vergelyk word. Die studie sal die tekortkominge van Suid-Afrika se groenbelastingwette ondersoek deur dit te vergelyk met die groenbelastingstelsels, die verskillende aansporingsmeganismes en belastingkortings wat deur Maleisië en Denemarke aangebied word, om koolstofgasse te beperk of te verminder. Daar is eerstens tot die gevolgtrekking gekom dat positiewe aanmoediging deur insentiewe vir groengedrag verkies word bo ‘n belastingmeganisme aangesien Suid-Afrika in ‘n ontwikkelende stadium is. Koolstofbelasting mag 'n uitgebreide negatiewe effek op maatskappywins hê, wat kan lei tot ‘n toename in werkloosheid en ‘n aansienlike vermindering in uitvoere, veral as dit nie geleidelik geïmplementeer word teen 'n minimum koste nie., gegewe Suid-Afrika se wisselvallige arbeids-en vakbond-omgewing. Tweedens, indien Suid-Afrika besluit om koolstofbelasting te implementeer moet Denemarke se voorbeeld gevolg word waar belasting gehef word op industriële vrylating van koolstof. Die herinvestering van die belastinginkomste in die bedryf deur middel van subsidies vir navorsing en beleggings in alternatiewe energiebronne, skoner ontbranding van brandstof, koolstof-opname tegnologie en ander omgewingsinnoverings sal koolstofbelasting se sukses bepaal. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Made available in DSpace on 2014-12-17T14:27:10Z (GMT). No. of bitstreams: 1 KarolineLM.pdf: 1093513 bytes, checksum: 3d3c0a036c6567345f66cc85976fdadb (MD5) Previous issue date: 2008-05-30 / The performance of the State in the economic area is only legitimized when to be given in virtue of the protection of the principles established constitutionally. Thus, the economic intervention of the State prioritizes the formation of a joust economic order and in this context, it fulfills to us to define, to the long one of this work, the contours of the intervention of the State in the economic domain in the presence of the Federal Constitution of the Republic of 05 of October of 1988, and, more specifically, in the petroliferous economic sector by means of the interventive contribution instituted after the Constitutional amendment 33/2001, with Law 10.336/2001. With the creation of this institute, in Brazil, emerged innumerable quarrels concerning its constitutional legitimacy, directing uncurling of the research to the study of the state intervention through this contribution and its constitutional limits, in the purpose to demonstrate the parameters for its institution and application. In this way, the interventive contribution in the fuel sector (CIDE-Combust?veis) shows itself as an intervention instrument on the economic domain, acting in way to finance the indirect performance of the State, specially in what concerns to the promotion of the principle of sustainable development principle. Therefore, CIDE-Combust?veis is an able instrument to concretizes the mentioned constitutional principle. Thus, the division of its incomes promotes the consolidation of the principle of the cooperative federalism. In this direction, from premises of the environmental tax law, this intends to demonstrate the utility and constitutionality of this exaction tax, primordially with regard to the realization of the basic right to the balanced environment / A atua??o do Estado na ?rea econ?mica somente se legitima quando se realizar em virtude da prote??o dos princ?pios estabelecidos constitucionalmente. Assim, a interven??o econ?mica do Estado prioriza a forma??o de uma ordem econ?mica justa e, nesse contexto, cumpre-nos definir, ao longo deste trabalho, os contornos da interven??o do Estado no dom?nio econ?mico perante a Constitui??o Federal da Rep?blica de 05 de outubro de 1988, e, mais especificamente, no setor de combust?veis por meio da contribui??o interventiva institu?da ap?s a EC 33/2001, com a Lei 10.336/2001. Com a cria??o deste instituto, no Brasil, vieram ? baila inumer?veis discuss?es acerca de sua legitimidade constitucional, dirigindo-se o desenrolar da pesquisa ao estudo da interven??o estatal por meio desta contribui??o e seus limites constitucionais, no fito de demonstrar os par?metros para sua institui??o e aplica??o. Desta maneira, a CIDE-Combust?veis se mostra como um instrumento de interven??o, atuando de maneira a financiar a atividade do Estado, especialmente no que pertine ? promo??o do princ?pio do desenvolvimento sustent?vel. Nesse mister, a CIDE-Combust?veis se mostra instrumento h?bil a concretiza??o do princ?pio constitucional mencionado. De seu turno, a reparti??o de suas receitas promove a consolida??o do princ?pio do federalismo cooperativo. Nesse sentido, a partir de premissas do direito tribut?rio ambiental, este trabalho procura demonstrar a utilidade e constitucionalidade dessa exa??o tribut?ria, primordialmente no que pertine ? efetiva??o do direito fundamental ao meio ambiente equilibrado