Overall approach of the EU in the question of emissions: EU Emissions Trading System and CO2 taxation

被引:7
|
作者
Solilova, Veronika [1 ]
Nerudova, Danuge [1 ]
机构
[1] Mendel Univ Brno, Fac Business & Econ, Dept Accounting & Taxes, Brno 61300, Czech Republic
关键词
Emissions Trading System; CO2; taxation; Czech Republic; EU; auctioning;
D O I
10.1016/S2212-5671(14)00386-4
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
The EU Emissions Trading System was established in 2005 as the cost-effective tools for cutting greenhouse gas emissions. Initially allowances were allocated free, but from 2013 auctioning is the main method of allocating allowances. Further, the European Commission proposed CO2-related taxation in a way that complements the EU ETS in order to establish a comprehensive and consistent CO2 price signal outside the EU ETS. The aim of the paper is to discuss the EU ETS system, its development in 2013, and its impacts on the proposed CO2-related taxation. Further there is mentioned position of the Czech Republic in this question. (C) 2014 Elsevier B.V.
引用
收藏
页码:616 / 625
页数:10
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