Sledování environmentálních daní v rámci nákladů podnikatelských subjektů

dc.contributor.authorHruška, Zdeněk
dc.contributor.authorDvořáková, Lilia
dc.date.accessioned2015-10-07T14:10:23Z
dc.date.available2015-10-07T14:10:23Z
dc.date.issued2014
dc.description.abstract-translatedEnvironmental 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.en
dc.format8 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2014, č. 4, s. 12-19.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2014-clanek-2.pdf
dc.identifier.urihttp://hdl.handle.net/11025/16339
dc.language.isocscs
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectanalytická důkazycs
dc.subjectpodnikové účetnictvícs
dc.subjectprotředícs
dc.subjectekologické daněcs
dc.subject.translatedanalytical evidenceen
dc.subject.translatedcorporate accountingen
dc.subject.translatedenvironmenten
dc.subject.translatedenvironmental taxesen
dc.titleSledování environmentálních daní v rámci nákladů podnikatelských subjektůcs
dc.title.alternativeThe monitoring of environmental taxes in business costsen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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