Implementation of SEEA-2003 „Accounting for other environmentally related transactions“ in the Czech Republic. Environmentally-related levies.

Abstract

Implementation of chapter 6 of SEEA-2003 “„Accounting for other environmentally related transactions“ in the Czech Republic. Definition and classification for environmental taxes and charges.

Accounting framework. Database for environmentally related levies for the Czech Republic.

Keywords

• environmentální účetnictví
• daně
• ekologické poplatky
• databáze