Postavenie a význam zavedenia environmentálnych daní v regióne V4

Environmental policy, orientated to the decreasing of environmental burden is becoming worldwide problem, presenting important economic tool for decreasing of environmental burden in the regions. The goal of the contribution is to evaluate establishment of environmental taxes in V4 region from the view of environmental tax analysis in tax system, development of tax rate and collection of environmental taxes. The result of the analysis is evaluation of individual countries position during taxation of individual types of environmental burdens, as well as emphasizing of necessity to apply taxes as environmental tools for living environment protection. Revenues of environmental taxes do not achieve demanded level, applied in developed EU economies. There is therefore necessary to realize in the region systematic environmental tax reform with goal to support business environment.