The Energy Tax and its Application in Hungary And in the European Union
Abstract
This article deals with the initiation of the energy tax in Hungary.
This is a tax the power plants must pay after the electric energy and gas
consumption. The goal of the tax is increasing energy efficiency both
by the power plants and by the consumers. Indirectly, this is an envi-
ronmental goal, reducing the increment rate, and later the real emission
of greenhouse gases (the GHGs) and other unhealthy gases (CO 2, NO X,
SO X) by the main producers, the conventional power plants. After sign-
ing the Kyoto Protocol, there are strict limits on the emission of GHGs
both in Hungary and the European Union.
The graduate student author is in her fourth year in studying law.
Her major is tax law and energy law. She prepared a class thesis in this
field with favorable inspector marks, and was awarded an excellent
degree. This article is the shortened version of her original paper
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References
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