Social aspects of environmental taxes

Abstract

This paper aims at investigation of environmental taxes in the Slovak tax system as a system tool affecting the business environment as well as an integral part of state social policy. It is based on theoretical knowledge and definition of environmental tax terminology at home and abroad. It presents approaches to understanding environmental taxes and analyzes the possibilities and the current legislative regulation of environmental taxes and their position in the tax system of the Slovak Republic. It refers to the factors that differentially affect and cause differences in their impact on social aspects and effectiveness of environmental taxes in society. Key words: ethics and morality, environmental tax, tax rate, tax base, social policy.