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Ekologické aspekty zdanění v Německu / Aspects of ecological taxation in Germany

We can find ecological taxation in every EU-15 countries and their importance grow continually. Czech "green" reform appear from the German draft. There was boot ecological taxation before ten years. It's enaugh time to estimation of their affects. The aim of this work is estimate the incidence of ecological taxation on tax subjects and tax system. This work show the state of German economy and tax system before and after the tax reform from year 1999 - 2003. There are presented winner and loser in conjunction with tax reform too. The forecast of future development is included in the last part of this work.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:4965
Date January 2007
CreatorsJakubů, Michaela
ContributorsLáchová, Lenka, Huňka, Pavel
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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