THE ENERGY TAX AND ITS APPLICATION IN HUNGARY AND IN THE EUROPEAN UNION

摘要

This paper deals with the initiation of the energy tax in Hungary. This is a kind of tax the power plants must pay after the electric energy and gas consumption. The goal of the tax is the increasing of the energy efficiency both by the power plants and by the consumers. Indirectly, this is an environmental goal, reducing the increment rate, and later the real emission of green house gases (the so-called GHG's) and other unhealthy gases (CO{sub}2, NO{sub}X, SO{sub}X) by the main producers, by the conventional power plants. After signing the Kyoto Protocol there are strict limits on the emission of GHG's both in Hungary and in the European Union. The Graduate Student author is in her 4th year in studying law. Her major is tax law and energy law. She has prepared a class thesis in this field with favorable inspector marks, she has succeed the paper with an excellent degree. This paper is the shortened version of her original paper.