The status of environmental taxes in the tax system of the Slovak Republic in the context of the European Union's environmental policy

Abstract

In this paper I focus on the status of environmental taxes in the tax system of the Slovak Republic. I point to the contexts and relationships that environmental taxes affect, and also to the nature of environmental taxes, which is not sufficiently used in the Slovak Republic to change the behaviour of economic subjects and households. I point to the necessity of introducing an environmental tax reform within the legal framework of the Slovak Republic in order to fulfill all conventions and programmes which the Slovak Republic has committed to and which have also been implemented in governmental strategic decisions. Keywords: environmental taxes, environmental policy, tax reform.