The impact of taxation of electricity, natural gas and solid fuels on sectors of nace in the Czech Republic
Bibliographic Data
| ID | 6108673 |
|---|---|
| Authors | Jarmila Zimmermannova (0000-0001-7805-2773, Ministarstvo Gospodarstva, corresponding author) |
| Year | 2009 |
| Volume | 57 |
| Issue | 2 |
| Pages | 213-231 |
| Publication date | 2009-04-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Politická ekonomie (JOURNAL) |
| Journal identifiers | ISSN: 0032-3233 • E-ISSN: 2336-8225 |
| Publisher | Prague University of Economics and Business (PUBLISHER • CZ) |
| DOI | 10.18267/j.polek.682 |
| OpenAlex | W2324303597 |
| Language | EN |
| Citations received | 2 |
| References cited | 11 |
The Czech Republic has introduced new energy taxation in connection with implementation of the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. New energy taxes are imposed on electricity, solid fuels and natural gas, with term of initiation on 1st January 2008. This paper discusses impact of new energy taxation on sectors NACE in the Czech Republic, particularly on prices of production. I have created the simple short-term price model for the Czech Republic, which is based on input-output methodology by Leontief. The paper is divided into six parts. The first part is introduction, where are formulated both the main target of the paper and two hypotheses for testing. The theoretical problems, which are connected with the impact of taxation and tax incidence, are discussed in the second part. The third part describes possibilities of analysing and modelling in the area of changes of tax system and tax rates. In the fourth part I describe the methodology and then I am creating the short-term price model for the Czech Republic. The next part consists of the main results, emerged from the price model and the two hypothesis testing, with focus on energy intensive sectors of NACE. The last part, conclusion, summarizes the main results and formulates the possibilities of additional research in energy taxation area
Czech · Directive · Economics · Economy · Electricity · Electricity price · Energy policy · Environmental economics · Indirect tax · Macroeconomics · Natural gas · Natural resource economics · Public economics · Renewable energy · Restructuring · Tax incidence · Tax reform · Waste management · Climate Change Policy and Economics · Computer Science · Energy, Environment, and Transportation Policies · Engineering · Finance · Fiscal Policy and Economic Growth
Environmental taxation and the double dividend
A future for carbon taxes
Environmental tax reform
Are CO2 taxes regressive? Evidence from the Danish experience
A note on the optimal taxation theory
Neoclassical economy in environmental protection
Toward a New Conception of the Environment-Competitiveness Relationship
| Citations per year | 0.13 |
|---|---|
| Citation span | 2010 - 2013 (4) |
| Highly cited | No |