Další formáty:
BibTeX
LaTeX
RIS
@inbook{875175,
author = {Radvan, Michal},
address = {Maribor},
booktitle = {Knez, Rozehnalová, Týč a kol. Five Yers of EU Membership Case of Czech Republic and Slovenian Law},
edition = {1.},
keywords = {tax; energy tax; structural item; European Union},
language = {eng},
location = {Maribor},
isbn = {961-6399-58-6},
pages = {108-123},
publisher = {University of Maribor},
title = {Energy Taxes},
year = {2009}
}
TY - CHAP
ID - 875175
AU - Radvan, Michal
PY - 2009
TI - Energy Taxes
VL - Nr. 1
PB - University of Maribor
CY - Maribor
SN - 9616399586
KW - tax
KW - energy tax
KW - structural item
KW - European Union
N2 - Introduction of energy taxes in the countries of the European Union, as an instrument for reduction of negative impacts of society on the environment, has been discussed since the early 1990s. There can be no doubt that taxes primarily play a fiscal role; however, they also have a regulatory function and serve as incentives. Indeed, tax instruments can be used to reduce the growing emissions of greenhouse gases, CO2, SO2, Nox, etc. to a certain degree. The text aims to provide general information on legal regulation of the individual energy taxes, as regards their structural elements and other aspects, particularly from the viewpoint of European law; it also deals with implementation of European law in the Czech legislation, where it was reflected in the Act on Stabilization of Public Budgets in the form of three new types of taxes: tax on natural gas and some other gases, tax on solid fuels and tax on electricity.
ER -
RADVAN, Michal. Energy Taxes. In \textit{Knez, Rozehnalová, Týč a kol. Five Yers of EU Membership Case of Czech Republic and Slovenian Law}. 1. vyd. Maribor: University of Maribor, 2009, s.~108-123. Nr. 1. ISBN~961-6399-58-6.
|
