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| rdf:type
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| Description
| - Environmentálně zaměřené daně a poplatky jsou jakékoli daně nebo poplatky, jejichž základem je fyzická jednotka (nebo její zástupce) něčeho, co má prokazatelný specifický negativní dopad na životní prostředí. Přednáška nejprve celkově identifikuje takové daně a poplatky zavedené českou legislativou. Dle směrnic Eurostatu a SEEA-2003 pro účetnictví jsou tyto daně a poplatky rozděleny do skupin, a potom se příjmy každého z nich zavedou do databáze, která zahrnuje období 1993-2003/4. Zjišťujeme, že environmentálně orientované daně a poplatky přispívají k celkovým veřejným výnosům asi 7 %, přičemž u daňových výnosů je to 8 % a u HDP jsou to 3 % v daném pořadí. Výnosům, vévodí spotřební daň z motorových paliv, zatímco environmentálně orientované poplatky tvoří jen malou část. Nakonec jsme testovali, zda nám stávající statistický a informační systém dovoluje přiřadit výnosy k hospodářským odvětvím, aby bylo možné sestavit matrici pro další kvantitativní šetření. (cs)
- Environmentally related taxes and charges present any tax, charge or fee whose base is a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment. The paper firstly identifies over all such taxes and charges have been introduced within the Czech legislation. Following Eurostat and SEEA-2003 accounting guidelines, these taxes and charges are clustered into groups, then the revenues of each of them enter to the database that covers the period of 1993-2004. We find that the environmentally related taxes and charges has been contributing to total public revenues by about 7%, respectively to tax revenues by 8% and to GDP by 3% with descending trend. The revenues are dominated by excise tax on motor fuels, while ecological charges present only a minor part. We test if current statistical and information system allows us to allocate their revenues into economic sectors in order to provide appropriate information matrix for further quantitative exercise. (en)
- Environmentally related taxes and charges present any tax, charge or fee whose base is a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment. The paper firstly identifies over all such taxes and charges have been introduced within the Czech legislation. Following Eurostat and SEEA-2003 accounting guidelines, these taxes and charges are clustered into groups, then the revenues of each of them enter to the database that covers the period of 1993-2004. We find that the environmentally related taxes and charges has been contributing to total public revenues by about 7%, respectively to tax revenues by 8% and to GDP by 3% with descending trend. The revenues are dominated by excise tax on motor fuels, while ecological charges present only a minor part. We test if current statistical and information system allows us to allocate their revenues into economic sectors in order to provide appropriate information matrix for further quantitative exercise.
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| Title
| - Accounting and Indicators based on Environmental Related Taxes and Charges
- Účetnictví a indikátory založené na environmentálních daních a poplatcích pro Českou republiku (cs)
- Accounting and Indicators based on Environmental Related Taxes and Charges (en)
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| skos:prefLabel
| - Accounting and Indicators based on Environmental Related Taxes and Charges
- Účetnictví a indikátory založené na environmentálních daních a poplatcích pro Českou republiku (cs)
- Accounting and Indicators based on Environmental Related Taxes and Charges (en)
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| skos:notation
| - RIV/00216208:11690/05:00010038!RIV08-MSM-11690___
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| http://linked.open.../vavai/riv/strany
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| http://linked.open...avai/riv/aktivita
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| http://linked.open...avai/riv/aktivity
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| http://linked.open...vai/riv/dodaniDat
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| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
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| http://linked.open...iv/duvernostUdaju
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| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
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| http://linked.open...ai/riv/idVysledku
| - RIV/00216208:11690/05:00010038
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - environmental taxes, ecological charges, environmental accounting, SEEA, indicators (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...v/mistoKonaniAkce
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| http://linked.open...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
| - Environmental Accounting and Sustainable Development Indicators
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| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
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| http://linked.open...UplatneniVysledku
| |
| http://linked.open...iv/tvurceVysledku
| |
| http://linked.open...vavai/riv/typAkce
| |
| http://linked.open.../riv/zahajeniAkce
| |
| number of pages
| |
| http://purl.org/ne...btex#hasPublisher
| - Univerzita Jana Evangelisty Purkyně v Ústí nad Labem
|
| https://schema.org/isbn
| |
| http://localhost/t...ganizacniJednotka
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| is http://linked.open...avai/riv/vysledek
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