Based on the current threat of climate changes, the European Union has set out to achieve significant mitigation of harmful effects on the environment. According to its ambitious plans, greenhouse gas emissions are to be reduced by 55 % by the year 2030 and a climate-neutral environment is to be created by the year 2050.

The so-called ecological taxes are an important element in this fight. These taxes are applied to sources, which lead to significant threats to the environment, in the area of energies, transport or pollution of natural resources. Their targeted implementation will be reflected in the increase in prices of the given commodities, which contributes to diversion from their use and a search for alternative sources friendlier to nature.

The European Union sees a further benefit of the ecological taxes in the fact that the revenue from these taxes may create financial sources, which can be used to remove negative impact of the current COVID-19 pandemic or to reduce other taxes.

According to the European Union, it is necessary to apply ecological taxes in this direction, in order for their impact to mainly apply to the consumers themselves, while helping those, who have been affected by the impact of pollution the most (frequently low-budget households).

Ecological taxes are now based on the EU Directive, which introduces taxes on natural gas, solid fuels and electricity. The Czech Republic implemented this directive by introducing ecological taxes from the year 2008.

Currently the last update of the directive comes from the year 2003, and does not correspond to the current needs of the environment by far. This is clear for example from the exemption of fuel for international aviation and maritime transport, which is in conflict with the current targets of the European Union. Further difficulties exist in the regulation of the minimum tax rates.

The European Commission is currently performing a revision of the given shortcomings of the directive, trying to adjust it to the current intentions of fighting climate changes. Adjustments in the object of ecological taxes and the respective rates can therefore be expected in the near future. These changes will lead to amendments in Czech legislation and the forms of taxation in our country.