This diploma thesis aims to investigate an administrative costs of Environmental Taxes in the Czech Republic between 2013 and 2015. A value of administrative cost has been monitored for individual customs authorities. By using an indicator of the relative administrative cost thesis also assesses an overall effectiveness of Environmental taxes from perspective of tax entity and tax administrator. The main finding from this analysis shows that administration costs of Environmental Taxes in the Czech Republic were lower and administration of these taxes was more effective than administration of Environmental Taxes in Slovakia. However in comparison with Excise Taxes in the Czech Republic the administration cost of Environmental Taxes in the Czech Republic were higher and administration of these taxes was less effective. Overall the administration of Environmental Taxes in the Czech Republic could have been considered as effective in reviewed period.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:263882 |
| Date | January 2015 |
| Creators | Fröhlichová, Magdalena |
| Contributors | Martínková, Lenka, Vítek, Leoš |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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