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Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic

Author

Listed:
  • Petr Šauer
  • Ondřej Vojáček
  • Jaroslav Klusák
  • Alena Hadrabová

Abstract

Optimal policy design should maximize environmental benefits and minimize negative impacts of the environmental tax reform (ETR) on economy and society. Both researchers and policy makers are interested in potential impacts of ETR implementation as perceived by the relevant stakeholders. Qualitative research methodology was used for answering the key research questions. The aim of this paper is (1) to bring a brief information on the history of introducing environmental charges and taxes in the Czech Republic, (2) to bring an overview of the main results of qualitative research focused on ETR perceptions conducted abroad, (3) to discover practical barriers and obstacles in the process of ETR implementation in the Czech Republic perceived by key stakeholders and (4) to make an attempt on formulation of recommendations for the ETR implementation process in the Czech Republic.

Suggested Citation

  • 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, Prague University of Economics and Business, vol. 2008(4), pages 92-106.
    • Handle: RePEc:prg:jnlefa:v:2008:y:2008:i:4:id:91:p:92-106
    DOI: 10.18267/j.efaj.91
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    Citations

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    Cited by:

    1. 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, Prague University of Economics and Business, vol. 2013(1), pages 46-66.
    2. Zimmermannova, Jarmila, 2012. "Ex-post analysis of impacts of the car registration fee in the Czech Republic," Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(9), pages 1458-1464.

    More about this item

    Keywords

    Czech Republic; Environmental charges; Environmental policy tools; Environmental tax reform; Qualitative research; Stakeholders;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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