European Financial and Accounting Journal 2017, 12(4):19-29 | DOI: 10.18267/j.efaj.198

Administrative Costs of Environmental Taxes in the Czech Republic

Lenka Hyklová
University of Economics, Prague, Faculty of Finance and Accounting, Department of Public Finance, W. Churchill Sq. 4, 130 67 Prague, Czech Republic.

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.

Keywords: Administrative costs, Environmental taxes, Excise taxes
JEL classification: H23

Published: February 1, 2018  Show citation

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Hyklová, L. (2017). Administrative Costs of Environmental Taxes in the Czech Republic. European Financial and Accounting Journal, 12(4), 19-29. doi: 10.18267/j.efaj.198
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