Environment Charge and Covid

University of Economics in Bratislava, Faculty of Business Management, Dolnozemská 1, 85235 Bratislava, Slovak Republic

^* Corresponding author: katarina.vavrova@euba.sk

Abstract

The primary goal of the paper is to examine the trends of global development and also global changes in the context of selective excise taxes, which are part of the Slovak tax system. First, it is necessary to describe the theoretical research, for clarity in this topic. To this end, we will provide an overview of developments in excise duties and environmental taxes. We will also focus on key events in the global economy that have had an impact on the formation of the Slovak tax system and also on legislative changes in the field of selective excise taxes. Next, we focus on the specification of the main goal of the paper. We will further specify the mathematical and statistical methods used. The result of the paper represents the latest legislative changes that are relevant from our point of view. In the next part of the article, we are going to examine the financial results of the company in connection with the applied environmental policy. In the last part of the article, we summarize the most important findings of our analysis and also point out the impacts of the environmental policy applied by the state on the indicators of green growth in the time of Covid.