Environmental taxes in Czech and Slovak Republic

Importance of ecology is increasing at this time. A. C. Pigou was already discussing about environment. He tried to influence the behaviour of economic actors by introducing taxes and subsidies. His idea was not be success. Today the term "environmental taxes" is popularly known term. This paper discusses the development of environmental taxes in the Czech and Slovak Republic. This paper evaluates their development in individual years and compares both states. The importance of these taxes is assessed according to the share of environmental taxes on total tax revenues. In the next part is also explored the structure of these taxes in Czech and Slovak Republic. Energy taxes and their payers are analysed in the next part.