Energy taxes in the European Union

This bachelor thesis deals with the issue of energy taxes in the Member States of the European Union. The thesis aims to analyse the development and structure of taxation of selected energy products, to compare their statutory rates between individual countries and to assess the importance of these taxes in tax systems using relative indicators. The thesis distinguishes between "old" and "new" EU Member States and evaluates the differences using statistical indicators. The analysis results show that the new Member States have on average a higher share of energy taxes in GDP and total tax revenues than the old Member States. At the same time, they show a lower degree of variability in these indicators, which may reflect a more uniform energy tax policy. In contrast, older countries show greater variation in the level of taxation and access to individual commodities. Particular attention is paid to differences in tax rates on electricity and traditional fuels. The paper highlights the importance of energy taxation not only from a fiscal but also from an environmental point of view and emphasises the need for a more coordinated approach within the EU.