Mokrišová Viera
PhD student
Faculty of mining, ecology, management and geotechnologies
Technical University in Košice
Letná 9, 04001 Košice, Slovak Republic
viera.mokrisova@student.tuke.sk
.
SOME ASPECTS OF THE HARMONIZATION OF ENVIRONMENTAL TAXES IN THE SLOVAK REPUBLIC
Abstract: In view of the continuing technological advances, the increasing life expectancy of the population increases the burden on the environment. The society perceives these changes as a problem that it seeks to prevent at global as well as European level. Economists propose solutions designed to influence the behaviour of economic subjects. One of the instruments applied by the state in this area is environmental taxes. Ultimately, they should be involved in improving the quality of the environment. In line with EU membership obligations and in terms of harmonization and approximation, environmental taxes and charges are levied on products that have a negative impact on the environment. Polluters should be motivated in this way to save or to prefer more environmentally friendly substitutes. Over the past half-century, environmental taxes have evolved considerably. They have gradually found their place in the tax systems of European countries. The importance of environmental taxes, among other things, demonstrates their increasing contribution to individual national budgets. In this paper, I point out environmental taxes and the process of their harmonization and approximation into the legal framework and tax system of the Slovak Republic.
Key words: approximation, harmonization, environmental taxes, tax system.
JEL classification: M48
Bibliography
HOLMAN, R., 2005. Ekonomie. 4. aktualiz. vyd. Praha: C. H. Beck. ISBN 80-7179-891-6
JÍLKOVÁ, J., 2013. Daně, dotace a obchodovatelná povolení – nástroje ochrany ovzduší a klimatu. 2. vydanie. Praha: IREAS. ISBN 80-86684-04-0
KUBÁTOVÁ, K., 2006. Daňová teorie a politika. 4. aktualiz. vyd. Praha: ASPI a.s. ISBN 80-7357-205-2
KUBÁTOVÁ, K., L. VÍTEK, 1997. Daňová politika. Praha: Codex Bohemia. ISBN 80- 85963-23-X
MEDVEĎ, J. a kol., 2009. Daňová teória a daňový systém. Bratislava: Sprint dva. ISBN 978-80-89393-09-1
NERUDOVÁ, D., 2011. Harmonizace daňových systémů zemí Evropské unie. 3. Vyd. Praha: Wolters Kluwer ČR. ISBN 978-80-7357-695-0
Romančíková, E. 2011. Ekonómia a životné prostredie.Bratislava: Iura Edition. S. 224. ISBN 9788080784263
SVÁTKOVÁ, S., 2011. Spotřební a ekologické daně v České republice. 2. vyd. Praha: Wolters Kluwer ČR. ISBN 978-80-7357-443-7
ŠIROKÝ, J. a kol., 2008. Daňové teorie – s praktickou aplikací. 2. Vyd. Praha: C. H. Beck. ISBN 978-80-7400-005-8
VANČUROVÁ, A., L.LÁCHOVÁ, 2012. Daňový systém ČR 2012. 11. aktualiz. vyd. Praha: VOX a.s. ISBN 978-80-87480-05-2
COASE, R. H, 1960. The Problem of Social Cost. Journal of Law and Economics.October, 1960. Vol. 3. PP. 1-44. [on-line; cit. 2018-03-07]. Dostupné z http://www.jstor.org/stable/724810.pdf Confédération Fiscale Européenne, 2018.
DAŇOVÝ SYSTÉM SLOVENSKA [on-line; cit. 2018-05-26]. Available from: https://www.cfe-eutax.org/taxation/taxation/slovakia/SK Enviwiki.cz. 2018.
EKONOMICKÉ NÁSTROJE.[on-line; cit. 2018-03-11]Available from:http://www.enviwiki.cz/wiki/Ekonomick%C3%A9_n%C3%A1stroje
ZÁKON Č. 609/2007 Z.z., own processing by author