We carried out research on this topic for the Ministry of Environment. Our task was to outline the different concepts of an environmental tax reform and to model its operation. During the research we summarised the experiences of countries advanced in tax reform, we presented the main characteristics of the national energy sector as the most affected industrial sector, and finally we examined several tax reform scenarios by means of a macro-economic model with an environmental module. These scenarios covered different combinations of energy and emission taxes, as well as various uses of the revenues. We compared these results concerning tax reform to different scenarios in which the budget deficit was reduced.
