RT Journal Article
SR Electronic
A1 Hruška, Zdeněk
A1 Dvořáková, Lilia
T1 The Research Results in the Area Of Environmental Taxation of Manufacturing Business Entities in the Czech Republic
JF Manufacturing Technology Journal
YR 2015
VO 15
IS 3
SP 339
OP 344
DO 10.21062/ujep/x.2015/a/1213-2489/MT/15/3/339
UL https://journalmt.com/artkey/mft-201503-0014.php
AB The paper deals with the current topic of environmental taxes on the level of the Czech Republic. The urgency of the topic is highlighted by the dynamic international development of environmental taxation and continuous unification within the European Union. Environmental taxes affect the final consumers of solid fuels, electricity and natural gas and some other gases. The paper researches the impact of environmental taxes on a selected group of manufacturing business entities which are largely consumers of products taxed by environmental taxes. This type of taxes represents a part of corporate environmental costs and as such it is necessary to manage these costs. At first the paper examines the influence of environmental taxes on the enterprise performance after their introduction into the Czech tax system in 2008 and then there are proposed the indicators for monitoring and management of environmental taxes as a part of the enterprise costs. The influence of environmental taxes on business entities is researched by the profit and loss report item "consumption of material and energy", the economic result, rentability of assets indicator and also by the proposed material and energy costs rentability indicator. Further there are proposed two other ratio indicators for environmental taxes monitoring within the corporate costs which can also serve as one of the criteria for investment decision-making of an enterprise. For the correct quantification of the proposed indicators a reference accounting timetable is drafted which includes the environmental taxes analytical evidence and their integration into the corporate accounting.