Zdanění plastových obalů

This thesis focuses on the topic of taxation of plastic packaging. The main objective of the thesis is to propose a plastic packaging tax in the Czech Republic. The primary attention is given to determining the tax rate at which the proposed tax would fulfill both fiscal and incentive functions, while its tax revenue would also cover the Czech Republic’s contribution to the European Union budget, called the Own Resource based on non-recycled plastic packaging waste.The first chapter presents the current state of knowledge on the problem of accumulating plastic waste. It also introduces public finance instruments that can help effectively address this issue. The second chapter focuses on comparing existing plastic taxes in EU member states and describes the European Union’s measures to regulate plastics as part of its environmental policy. Special attention is paid to the aforementioned Own Resource. The final chapter is devoted to the actual proposal of the plastic packaging tax in the Czech Republic.