Acta Oeconomica Pragensia 2013, 21(2):40-54 | DOI: 10.18267/j.aop.398

Current and Proposed CO2 Taxation in the European Union Member States in the Energy Sector

Jarmila Zimmermannová
Moravská vysoká škola Olomouc (jarmila.zimmermannova@mvso.cz).

Both the Ministry of Finance of the Czech Republic and the European Commission are going to impose new CO2 taxation. Within the scope of this news, it is interesting to focus on the current CO2 taxation in the European Union Member States. This article first presents some theoretical concepts regarding environmental and CO2 taxation, including a focus on the political tasks regarding CO2 taxation in the Czech Republic. Then both the methodology and data are presented; research in international databases is the key method. The third chapter of the paper deals with the research results; it focuses on current national systems for CO2 taxation in particular European Union Member States. Regarding the energy sector, the comparison of particular tax rates is provided. The study deals with the time period until the end of June 2012. The key part of the third chapter focuses on the CO2 taxation proposals by both the Ministry of Finance of the Czech Republic and the European Commission, including a comparison of the proposed CO2 tax rates. Finally, the results are discussed and proposals for both additional research and CO2 tax modelling are made.

Keywords: CO2 taxation, comparison, energy sector, European Union, Czech Republic
JEL classification: E63, H23, H87, Q58

Published: April 1, 2013  Show citation

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Zimmermannová, J. (2013). Current and Proposed CO2 Taxation in the European Union Member States in the Energy Sector. Acta Oeconomica Pragensia, 21(2), 40-54. doi: 10.18267/j.aop.398
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