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Environmental tax reform : P reliminary results of survey in the Czech Republic II

This article presents the preliminary findings of a survey on the implementation of Environmental Tax Reform (ETR) in the Czech Republic. It examines the experiences and obstacles faced by stakeholders, such as public administration, industry representatives, labor unions, and NGOs. The study also explores the understanding and perception of ETR among different stakeholders, and provides recommendations for the implementation process. The research focuses on ETR revenue utilization, problematic areas of implementation, tax rate foundation, and the relationship between ETR and emissions trading systems.

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Environmental tax reform : P reliminary results of survey in the Czech Republic II

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  1. Environmental tax reform:Preliminary results of surveyinthe Czech RepublicII Petr Šauer, Ondřej Vojáček 7th EUROPEAN FORUM FOR SCIENCE AND TECHNOLOGY PRAGUE, MAY 22, 2008 The project „Resource Productivity andEnvironmental Tax Reformin Europe (petrE)“ is kindly funded by the Anglo-German Foundation.

  2. Aim of the project • Methodology: • Qualitative research • Stakeholders • public administration • industry representatives • labor unions • NGOs • I stage ETR implementation - experience of administration and industry • Identification of main practical obstacles • ETR results (environmental stimulus) and ETR understanding • Recommendations for the implementation process in the Czech Republic and CEE countries

  3. Basic facts • Charges since 60´s • Half 90´s ETR studies – concepts • Taxes X Charges (Traditional understanding X CR) • Phase I of ETR - Since 2008 • Phase II of ETR – Since 2009? • Phase III of ETR – Since 2012?? • ETR I – implementation of the 2003/96/ES directive (not all the possible exemptions used) • New consumption taxes imposed on: • natural gas (264,80 Kč/MWh of the combustion heat), • fossil solid fuels (coal, coke) (8,50 Kč/GJof the combustion heat) • electricity (28,30 Kč/MWh) (price increased by 1%)

  4. Our research focus • ETR Revenue – how to spend revenues • Problematic areas of ETR implementation in the Czech Republic • Tax rate foundation (what should be the tax rates based on) • ETR and it´s ideas perception by different stakeholders?

  5. Preliminary results II • ETR I • No „PR“ • No discussion with relevant stakeholders • No main goal of ETR broadly claimed • No tax lowering (fiscal neutrality) • No significant impact of Phase I • ETR II • Further ET increase politically not acceptable • ETR as brainstorming (env.policy focused on Czech env. problems) • Problem focused environmental policy instrument mixture • ETR long term stimulus for industry not exist (is solved ad hoc;EU as well) • Skepticism towards stimulative functions of taxation • Revenue usage in the environment • ETR and ETS relations/integration

  6. Wish you a lot of energy savings in coming air conditioning period University of Economics, Prague Department of Environmental Economics sauer@vse.cz ovojacek@seznam.cz

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