Introducing Environmental Tax Reform: The Case of the Czech Republic
Introducing Environmental Tax Reform: The Case of the Czech Republic
The Czech Republic has a long history of environmental payments and charges and there has been interest in ETR there for some years, with some implicit tax shifts during the 1990s. The chapter describes the first explicit ETR in 2008, in the context of the implementation of the EU Energy Tax Directive, and uses this policy as the basis for detailed qualitative research into different stakeholders’ understanding of and support for ETR. The chapter ends with some lessons and recommendations from the Czech experience which could be useful to other Central and Eastern European countries contemplating ETR.
Keywords: Czech Republic, ETR, environmental payments
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