H23 - Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and SubsidiesReturn

Some of the European Union member states try to tackle the issue of CO₂ emissions generated by the transport sector through environmental registration taxes. The aim of the present research is to ascertain whether they use distorting and unfair parameters represented, in particular, by graduated progressive rates. Tax parameters consisting of average and marginal rates, taxes or nominal rates for 26,100 cases are calculated for various CO₂ emission levels in passenger cars. We determine the optimal shape of such parameters from the point of grades, shape and progression and we identify differences from the optimum in the monitored countries. It was discovered that from the 13 countries of the European Union that use vehicle registration tax on passenger cars based on CO₂ emissions, only Austria applies a tax that approximates the optimum. In five countries, we identified imperfections consisting of the graduated nature or local or global decrease in the rates examined. Registration taxes in the remaining countries are basically incompatible with the requirement of non-distortion. Even those taxes that do not generate significant revenues and are less socially sensitive, as is the case with the environmental registration tax, must be designed in a manner that is fair and non-distorting.

The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was ascertained that this tax fails to directly or indirectly reflect the external costs of transport. It is through a relatively simple adjustment of the existing road tax rates that indirect reflection of certain items of the road transport external costs may be achieved. Firstly, changes must be made in the definition of the road tax base so as to contain emissions or other parameters of externalities; subsequently, the direct reflection of the road transport external costs in the tax may be achieved.

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.

The contribution deals with issues of taxation of truck traffic in the Czech Republic and European Union countries. The article discusses the current need for the introduction of environmental features aiming at the mitigation of harmful substances emitted into the atmosphere to the system of truck traffic taxation. Within the tax system, we focus on the road tax mechanism, defining only those circumstances that relate to environmental features of the determination of the tax base or tax reliefs dependent on the compliance with the applicable EURO emission standard. The article outlines systems of truck taxation in the European Union member states with focus on the determination of the tax base. The EURO emission standard, which is clearly identified and binding upon all the truck producers at present, has been introduced as the environmental factor related to pollutants emitted to the atmosphere, and it subsequently assumes the role of a "green" feature of the road taxes on trucks in those EU countries which introduced such environmentally friendly aspects. A special section describes systems of road tax with environmental aspects levied on trucks in Bulgaria, Hungary, the Netherlands, Germany, Slovak Republic, Slovenia and Sweden. In conclusion, we mention the necessity of discussion over this topic in the conditions of the Czech Republic and the requirement to regulate the system of road taxes imposed on trucks, calling for reduction of harmful substances generated by traffic.

The aim of the paper was to analyze some behavioral effects, especially the effect of "hidden" tax, the "preference of progressivity" effect and some kind of "preference of short period incidence" effects of citizen. The effects predict the citizens will prefer hidden taxes to direct levies. The behavioral experiments revealed that additional information concerning the "hidden" tax and tax progressivity influences the preferences of respondents. They started to prefer the different ways of financing the public goods, those more progressive. Effect of "hidden" tax substantially diminishes after the prompting of information concerning the true tax incidence of corporate income tax. At the beginning the corporate income tax was preferred all over the groups, but later it lost its dominance and the alternative personal income tax became the favorable way how to finance of public goods. It is evident the relevant information concerning the real tax incidence and the redistributional effects of particular tax measures can significantly change the citizens view how to construct the preferred tax mix. It might also affect the process of political negotiation and reasoning.

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.