Fiscal Resources of Local Self – Government Budgets from Environmental Charges on Czech Republic
Protection and creation of environment represents a significant problem in Czech society - at the state and local governments. The state, regions and municipalities are responsible for creating and maintaining a healthy environment for their citizens and for future generations. Economic development brings the raising of living standards on one side, however, presents on the other side many negative moments resulting from the creation of environmental burdens of various kinds, in particular, the territory exploitation by mining activities, water and air pollution and industrial and municipal waste disposal. The state imposes taxes and charges on originators of environmental burdens, whose revenue is then used to finance programs and projects for the rehabilitation of the environment and its gradual improvement. This article is the outline of these payments catalog.
Kubátová, K. (2006) Daňová teorie a politika (Praha: ASPI)
Pekárek, M., Průchová, I., Dudová, J., Jančářová, I, Tkáčiková, J. (2009) Právo životního prostředí I. díl. (Brno: MUNI)
Pařízková, I., Bárta, M., Müllerová, K., Malatin, M. (2013) Místní poplatky v teorii a praxi (Brno: MUNI)
Radvan, M. (2012) Místní daně (Praha: Wolters Kluwer)
Radvan, M. (2016) Taxes on Communal Waste in the Czech Republic, Poland and Slovakia (Maribor: Institute for Local Self-Government Maribor)
FEDIAF (2010) Facts & Figures 2010 (Brussels: FEDIAF), available at: http://www.fediaf.org/press-area/press-releases/news-detail/browse/1/artikel/fediaf-updated-2010-statistics/?cHash=7e7e14b96c8670c647eaf67144a5ffa3&%3BcHash=077984cc53062b7ea3da843768b9ec39&no_cache=1&tx_damdownloads_pi1%5Bdelete%5D=3 (November 27, 2016)
Materials from the meeting of the Legislative Council for the amendment of the Mining Act, available at: https://apps.odok.cz/eklep. (January 9, 2017).
The State Environmental Fund of the Czech Republic available at: www.sfzp.cz (January 9, 2017).
It is a condition that the authors assign copyright or license the publication rights in their articles, including abstracts, to Institute for Local Self-Government Maribor. This enables us to ensure full copyright protection and to disseminate the article, and of course Journal, to the widest possible readership in print and electronic formats as appropriate. Authors retain many rights under the Institutes' right policies, which can be found at journal.lex-localis.press. Authors are themselves responsible for obtaining permission to reproduce copyright material from other sources.