Title: Sledování environmentálních daní v rámci nákladů podnikatelských subjektů
Other Titles: The monitoring of environmental taxes in business costs
Authors: Hruška, Zdeněk
Dvořáková, Lilia
Citation: Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2014, č. 4, s. 12-19.
Issue Date: 2014
Publisher: Západočeská univerzita v Plzni
Document type: článek
URI: http://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2014-clanek-2.pdf
ISSN: 1805-0603
Keywords: analytická důkazy;podnikové účetnictví;protředí;ekologické daně
Keywords in different language: analytical evidence;corporate accounting;environment;environmental taxes
Abstract in different language: Environmental taxes have to act as a stimulus tool for improving the environment and reducing pollution. Their imposition on natural gas and some other gases, solid fuels and electricity led to an increase in the prices of these products, for which the final consumers of the corporate sector represents an increase of costs. In the context of business costs, it is recommended to monitor individual cost components such as using analytical evidence. Environmental taxes belong to a group of environmental costs and their monitoring allows conceive ratios within the effective cost management in the enterprise. The aim of this paper is to propose evidence of environmental taxes as part of business costs and to propose ratios spelling their impact on business performance. The paper show first the status of environmental taxes on the costs of business entities and provides the way for the monitoring by analytical evidence in the context of corporate accounting. This evidence of environmental taxes is then the starting point for calculating the three proposed indicators reflecting this type of taxation in business practice.
Rights: © Západočeská univerzita v Plzni
Appears in Collections:Číslo 4 (2014)
Články / Articles (KFU)
Číslo 4 (2014)

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