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Ex post analýza zavedení zdanění pevných paliv, zemního plynu a elektřiny
[Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction]

Author

Listed:
  • Jarmila Zimmermannová
  • Michal Menšík

Abstract

In January 2008 the Czech Republic introduced the environmental taxation based on the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. Environmental taxes are imposed on electricity, solid fuels and natural gas. This paper discusses impacts of environmental taxation in the Czech Republic in the period after its implementation, particularly impacts on price indexes of energy intensive sectors, structure of energy products consumption in the economy and production of CO2 emissions by sectors ranking among EU ETS. The paper is divided into six parts. The first part is the introduction where both the main target of the paper and four hypotheses for testing are formulated. The theoretical problems which are connected with the impact of taxation and tax incidence are discussed in the second part. The third part describes the ideas and expectations of lawmakers regarding environmental taxation implementation, precisely European Commission, Ministry of Finance and Ministry of the Environment of the Czech Republic. In the fourth part authors describe the methodology and data, provide results of ex-post analysis based on both linear and non-linear correlation analyses. The next part deals with the discussion of the results and the hypotheses testing. The last part, conclusion, focuses on the main ex-post analysis findings and formulates the recommendations.

Suggested Citation

  • Jarmila Zimmermannová & Michal Menšík, 2013. "Ex post analýza zavedení zdanění pevných paliv, zemního plynu a elektřiny
    [Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction]
    ," Politická ekonomie, University of Economics, Prague, vol. 2013(1), pages 46-66.
  • Handle: RePEc:prg:jnlpol:v:2013:y:2013:i:1:id:883:p:46-66
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    References listed on IDEAS

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    1. Jan Pavel & Leoš Vítek, 2005. "Mezní efektivní daňové sazby zaměstnanců na českém a slovenském pracovním trhu v období transformace
      [Marginal effective tax rates on employees on czech and slovak labour market in the period of tr
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    2. Petr ŠAUER & Ondřej VOJÁČEK & Jaroslav KLUSÁK & Alena HADRABOVÁ, 2008. "Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(4), pages 92-106.
    3. Bach, Stefan & Kohlhaas, Michael & Meyer, Bernd & Praetorius, Barbara & Welsch, Heinz, 2002. "The effects of environmental fiscal reform in Germany: a simulation study," Energy Policy, Elsevier, vol. 30(9), pages 803-811, July.
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    7. Rajah, N & Smith, S, 1993. "Distributional effects of household water charges," Fiscal Studies, Institute for Fiscal Studies, vol. 14(3), pages 86-108, August.
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    13. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    Czech Republic; environmental taxation; energy consumption; Energy Intensive Sectors; ex-post analysis; CO2 emissions; price indexes;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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