Environmentální daně a poplatky v ČR: ekologická fiskální reforma a ozelenění rozpočtu

This paper provides an overview of environmentally related taxes levied in the Czech Republic between 1993–2002 and of the theoretical and practical difficulties that accompanied their introduction in the public finance system and via ecological tax reform (ETR). Ecological effectiveness, distributive and competitiveness effects, double dividends and revenue issues of the tax reform are discussed. So far, the majority of the environmental-tax revenues have come from the transport sector and the state budget and public funds were the recipients of about 98% of such revenue. The implementation of „green“ levies and/or the increase of their present rates via ETR could yield a more justified and efficient tax system, the author contends. The author’s own proposal for ETR in the Czech Republic is presented in the conclusion.