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Administrative Costs of Environmental Taxes in the Czech Republic

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  • Lenka Hyklová

Abstract

Administrative costs of environmental taxes are a more and more discussed topic. These costs should be understood as part of the tax entity, so by the tax administrator. The aim of this thesis is to evaluate the administrative costs of environmental taxes in the Czech Republic from the perspective of the tax administrator. These costs are analyzed by customs offices, Ministry of Finance, General Directorate. In the Czech Republic there are no statistics to this problem, that before was for research interviewing form. In this paper there excise taxes and environmental taxes are compared with an emphasis on administrative costs of these taxes. The effectiveness of both taxes are compared. The effectiveness of environmental taxes is not as high as the effectiveness of excise taxes.

Suggested Citation

  • Lenka Hyklová, 2017. "Administrative Costs of Environmental Taxes in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(4), pages 19-29.
    • Handle: RePEc:prg:jnlefa:v:2017:y:2017:i:4:id:198:p:19-30
    DOI: 10.18267/j.efaj.198
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    References listed on IDEAS

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    1. Don Fullerton, 1996. "Why Have Separate Environmental Taxes?," NBER Chapters, in: Tax Policy and the Economy, Volume 10, pages 33-70, National Bureau of Economic Research, Inc.
    2. John Stranlund & Carlos Chávez, 2013. "Who should bear the administrative costs of an emissions tax?," Journal of Regulatory Economics, Springer, vol. 44(1), pages 53-79, August.
    3. Patuelli, Roberto & Nijkamp, Peter & Pels, Eric, 2005. "Environmental tax reform and the double dividend: A meta-analytical performance assessment," Ecological Economics, Elsevier, vol. 55(4), pages 564-583, December.
    4. Sjak Smulders & Herman R. J. Vollebergh, 2001. "Green Taxes and Administrative Costs: The Case of Carbon Taxation," NBER Chapters, in: Behavioral and Distributional Effects of Environmental Policy, pages 91-130, National Bureau of Economic Research, Inc.
    5. Dracea, Raluca & Cristea, Mirela & Ciupeanu, Daniela, 2008. "The efficiency of the green taxes as instruments for Environmental protection," MPRA Paper 10075, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Administrative costs; Environmental taxes; Excise taxes;
    All these keywords.

    JEL classification:

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

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