New Charges on Communal Waste in the Czech Republic

The aim of this contribution is to confirm or dispute the hypothesis that the new system of charges for municipal waste management in the Czech Republic is suitable for both taxpayers and municipalities. To achieve this aim, the article critically describes the old and new methods of communal waste charging, compares the two, and highlights their weaknesses and strengths. In addition, it summarizes the opportunities and threats of new options so that municipalities receive more valuable information when deciding whether to tax communal waste and what charge is most effective in their territories