<p>This paper investigates the environmental effectiveness of the Swedish energy taxes. That is, whether these have decreased the CO2 emissions and how they have changed the structure of the energy consumption. Time series data for the years 1960-2002 is used. The results show that the oil and coal taxes seem to favour a substitution towards less CO2 intensive energy sources. For the natural gas tax however, the opposite is true. An energy saving effect is found for the oil tax and the petrol tax, but the electricity tax seems to increase energy consumption. Regarding the total effect on CO2 emissions, the oil and coal taxes seem to decrease CO2 emissions while the natural gas tax seems to increase them.</p><p>Cross-country regressions are also made to examine if countries with a higher petrol tax have lower a lower rate of CO2 emissions on average. The results show that a higher petrol tax is significantly correlated to lower CO2 emissions.</p><p>The results thus indicate that energy taxes do decrease CO2 emissions. They also show that caution should be used before implementing a natural gas tax since it can have adverse effects on the CO2 emissions.</p>

This paper investigates the environmental effectiveness of the Swedish energy taxes. That is, whether these have decreased the CO2 emissions and how they have changed the structure of the energy consumption. Time series data for the years 1960-2002 is used. The results show that the oil and coal taxes seem to favour a substitution towards less CO2 intensive energy sources. For the natural gas tax however, the opposite is true. An energy saving effect is found for the oil tax and the petrol tax, but the electricity tax seems to increase energy consumption. Regarding the total effect on CO2 emissions, the oil and coal taxes seem to decrease CO2 emissions while the natural gas tax seems to increase them. Cross-country regressions are also made to examine if countries with a higher petrol tax have lower a lower rate of CO2 emissions on average. The results show that a higher petrol tax is significantly correlated to lower CO2 emissions. The results thus indicate that energy taxes do decrease CO2 emissions. They also show that caution should be used before implementing a natural gas tax since it can have adverse effects on the CO2 emissions.

1 Taxes, charges and other similar instruments for the environmental protection The reason why I chose this theme is that the environmental protection from the perspective of financial law is a very topical issue in all EU countries, including the Czech Republic. The purpose of my thesis is to analyse instruments that are utilized for environmental protection. The thesis deals with direct and indirect regulatory instruments and the increased attention is paid to the energy taxes. The thesis is composed of five basic chapters, each of them dealing with different aspects of the environmental protection from the perspective of financial law. Chapter One and Two is introductory and defines basic terminology used in the thesis such as the environment and environmental protection or environmental policy. Chapter Three deals with the basic structure of instruments for environmental protection, which are instruments of direct regulation (normative) and indirect regulatory instruments (economic). This chapter also describes the characteristics of these instruments and their advantages and disadvantages. Chapter Four concentrates on economic instruments - environmentally related charges and especially environmentally related taxes. This chapter deals with the term of environmental taxes, their characteristics and...

The main objective of the thesis is to identify appropriate approach to evaluation of impacts of the first phase of the ecological tax reform in the Czech Republic, its consequent adaption and application for the particular purpose. The input-output analysis has been found as the most convenient solution for such a sort of analysis. The analysis has been used for the evaluation of impacts on final production prices of each NACE sector resulting from introduction of new taxes on electricity, solid fuels, natural gas and some other kinds of gases in the Czech Republic. Because of unavailability of information about the final impact of taxes on particular objects in the economy, the analysis is conducted on the basis of five incidence assumptions about the impact of taxes on distributors and customers. While the aforementioned analysis is the essential chapter of the thesis, the work starts with a theoretical introduction related to optimal tax theories and theories about possible positive effects of environmental tax implementation. Additionally, energy tax implementation in the Czech Republic and in the European Union is mentioned. Furthermore, an important starting point in finding the most convenient model was to summarize various approaches to modelling energy tax impacts on the economy. Therefore, theoretical description of particular models is provided when history of the models, type of equations and dependences in the model are described. Moreover database requirements and possibilities to use the model for another purpose are discussed. The thesis also comprises of the analysis of pros and cons and additional important characteristics of relevant models together with the summary for which purpose was the particular model used in the Czech Republic. The introduction of energy tax in the Czech republic on the final production prices was proved to be unimportant and with only exceptions (namely the sector of production and distribution of electricity, natural gas and water) an increase in final production prices does not exceed 0,2 % and for a half of all the sectors the increase does not exceed 0,1 %.

Made available in DSpace on 2014-12-17T15:53:14Z (GMT). No. of bitstreams: 1 AdilsonLT.pdf: 357423 bytes, checksum: 891f79b8b20c98062f6b6425fdf20178 (MD5) Previous issue date: 2006-06-09 / This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Ag?ncia Nacional de Energia El?trica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets / Este trabalho apresenta o resultado de um estudo do impacto dos custos n?o-gerenci?veis na determina??o das tarifas de energia el?trica decorrentes do processo de revis?o tarif?ria, ocorrido nos exerc?cios de 2003 e 2004, nas concession?rias de distribui??o de energia el?trica localizadas na Regi?o Nordeste do Brasil. A escolha da Regi?o Nordeste como ?rea de estudo, deve-se ? expectativa do pesquisador em congregar no estudo empresas que prestem servi?os a mercados com perfis s?cio-econ?mico similares. ? apresentada uma breve explana??o sobre a reestrutura??o do setor el?trico no Brasil, tendo como conseq??ncia a privatiza??o da maioria das distribuidoras de energia e a defini??o das regras de regula??o na presta??o do servi?o. S?o demonstrados os componentes das tarifas de energia el?trica praticadas pelas concession?rias aos consumidores finais de seus mercados e o processo de revis?o tarif?ria executado pela Ag?ncia Nacional de Energia El?trica ANEEL para defini??o dessas tarifas. ? feito um breve hist?rico das concession?rias pesquisadas, num total de cinco companhias. Por fim, s?o discutidos os dados utilizados pela ANEEL no processo de revis?o tarif?ria e analisados os componentes das tarifas aprovadas. Conclui-se que, em m?dia, 47,49% dos componentes das tarifas das empresas pesquisadas correspondem a custos n?o-gerenci?veis, ? luz da classifica??o utilizada pela ANEEL no processo de revis?o tarif?ria. Entretanto, se considerado que as distribuidoras, a partir do exerc?cio de 2006, t?m a capacidade de negociar o pre?o de compra da energia para a totalidade de sua necessidade, participando de leil?es de energia, e que os contratos de concess?o garantem o repasse ao consumidor da totalidade dos tributos, o percentual dos custos n?o-gerenci?veis passa a ser, em m?dia, de 16,27% da tarifa, o que significa, dentre outras informa??es, que o poder p?blico tem uma consider?vel parcela de responsabilidade na forma??o dos pre?os de energia praticados pelas concession?rias em seus mercados de atua??o