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Current and Proposed CO2 Taxation in the European Union Member States in the Energy Sector
[Současné a navrhované zdanění emisí CO2 v zemích Evropské unie v oblasti energetiky]

Author

Listed:
  • Jarmila Zimmermannová

Abstract

Both the Ministry of Finance of the Czech Republic and the European Commission are going to impose new CO2 taxation. Within the scope of this news, it is interesting to focus on the current CO2 taxation in the European Union Member States. This article first presents some theoretical concepts regarding environmental and CO2 taxation, including a focus on the political tasks regarding CO2 taxation in the Czech Republic. Then both the methodology and data are presented; research in international databases is the key method. The third chapter of the paper deals with the research results; it focuses on current national systems for CO2 taxation in particular European Union Member States. Regarding the energy sector, the comparison of particular tax rates is provided. The study deals with the time period until the end of June 2012. The key part of the third chapter focuses on the CO2 taxation proposals by both the Ministry of Finance of the Czech Republic and the European Commission, including a comparison of the proposed CO2 tax rates. Finally, the results are discussed and proposals for both additional research and CO2 tax modelling are made.

Suggested Citation

  • Jarmila Zimmermannová, 2013. "Current and Proposed CO2 Taxation in the European Union Member States in the Energy Sector [Současné a navrhované zdanění emisí CO2 v zemích Evropské unie v oblasti energetiky]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2013(2), pages 40-54.
    • Handle: RePEc:prg:jnlaop:v:2013:y:2013:i:2:id:398:p:40-54
    DOI: 10.18267/j.aop.398
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    CO2 taxation; comparison; energy sector; European Union; Czech Republic;
    All these keywords.

    JEL classification:

    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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