The first part of the final thesis describes excise tax contributions in 1992. In the second part is analysed the system of VAT contributions in 1993 and main changes of contributions structure. In the third part is analysed the system of consumption tax. In the last part is analysed development of contributions.

The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less developed countries while effectively indulging in a form of tax competition. This is important for many reasons especially since it may affect the distribution of income between countries, and influence the flow of capital. As globalization increases, “the race to the bottom” in taxation (which implies tax-cutting) suggests that these spillovers should be reduced over time. The traditional view of taxation implies that taxation imposes an excess burden and increasing most types of taxes will increase this burden. But for whom does this burden increase? Are developed countries passing on a burden to locations that are less able to shift the burden forward? If this phenomenon of tax spillovers can be quantified, we can examine the extent and nature of shifting of the tax burden. Using a version of the famous general equilibrium model first developed by Prof Harberger in 1962, we analyze the extent of tax spillovers in the presence of a public input in an open economy setting. We model two different taxes, the Capital Income Tax and a Consumption Tax and two different types of expenditure patterns, a government input and a transfer payment. The dissertation answers the following research questions: • Can the extent of tax spillovers be quantified using a general equilibrium model that is not dependent on functional forms? • Does the extent of spillovers depend on the type of tax used? • Does the extent of spillovers depend on the use to which the taxes are put? • What are the policy implications? We find that the tax cutting economy can gain from cutting a distorting tax only when the expenditure pattern is neutral, while imposing a cost to the rest of the world in terms of sources and uses of GDP. When revenues are used to provide productive public goods; neither country gains from tax cuts that lower inputs.

Assume the model is a closed economy, and the shock is from technology progress. This research, based on a real business cycle model, explores the government¡¦s optimal taxation on consumption and labor income under the condition that representative agent¡¦s utility function has consumption externalities as well as leisure externalities. In the following, by changing the value (namely, by setting the consumption and leisure externalities parameter as either positive or negative), this research examines cyclical property of optimal taxation in terms of four situations occurred. The results indicate that, when labor income taxation in the economy is a constant, consumption externalities parameter is negative, leisure externalities parameter is positive, then the consumption taxation is countercyclical at this time; at other times the consumption taxation is procyclical. On the other hand, suppose consumption taxation is a constant, consumption externalities parameter is negative, leisure externalities parameter is positive, or both consumption and leisure externalities parameter are negative, then labor income taxation is countercyclical at this time; at other times the labor income taxation is procyclical.

Historically in the area of tax regimes an increased attention was focused on income tax. However, recent trends in theory and day-to-day practice suggest a worlwide shift toward taxation of consumption. It is generally assumed that collection of taxes through consumer tax is more efficient than through income tax burden. This document analyzes factors of consumer and income taxes in the Czech Republic since 1993 and assesses risk and benefits associated with transition between both taxes.

The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.

This thesis is focused on the Value Added Tax in developing countries. The main goals of this thesis are to describe and compare tax systems from developing countries, and to conduct a broad overview of the basic elements of the VAT consumption tax in these countries. The Value Added Tax is one of the most applied consumption taxes because of its benefits compared the other consumption taxes. This thesis describes the application and the basic elements of the Value Added Tax in developing countries. In the end of this thesis is the analysis and the comparison of these basic elements.

The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.

晚近對於應否將金融服務納入消費稅基，及其稅率如何訂定的相關討論，大都從“金融服務為非最終消費”的角度出發，然而這樣觀點並不適用於所有種類之金融服務；將全部的金融服務視為一體來探討此一課題並不恰當，其結果也可能有所偏頗。 此外，以消費者的個人效用極大化問題來討論將金融服務納入消費稅基雖為正確作法，但卻忽略了政府在經濟體系中所扮演的角色及消費者行為可能對社會福利造成的影響。Rousslang（2002）認為，由於政府也是金融服務的使用者之一，而所面對的使用成本卻可能與消費者不同，在此種模型下，個人追求效用極大的行為會經由不同的租稅政策而產生不同的社會成本。 本文以Rousslang（2002）為基礎，將金融服務的性質分為最終消費與非最終消費兩種，研究發現，在金融課稅採總額型下，金融服務應否課稅及其稅率高低，與政府使用金融服務的成本，以及非最終消費性質之金融服務佔整體服務之比例息息相關。 此外，不同的課稅方式可能會對私人選擇及社會成本有不同的影響 ，進而影響最適租稅政策。吾人試圖將模型延伸，將金融課稅改為加值型，並與總額型之結果作一比較，結果發現：當政府與私人面對相同的金融服務使用成本時，兩者最適稅率之訂定相同，而當政府使用金融服務不需付費時，加值稅制下最適稅率之訂定會受金融機構本身生產成本及報酬的影響。

La presente investigación busca analizar el impacto financiero y tributario que tiene el Impuesto al Consumo de las bolsas plásticas en los agentes de percepción, tomando como estudio los supermercados de Lima Metropolitana, año 2019. Se busca conocer el proceso de sensibilización que el gobierno ha venido llevando a cabo para la concientización de los consumidores sobre los beneficios que conlleva principalmente al medio ambiente de gravar con un impuesto a las bolsas plásticas y el grado de afectación que este tiene en todos los agentes involucrados. La aplicación del presente impuesto busca aparte de generar una fuente de ingreso al fisco, la reducción, y posterior desaparición del consumo de plástico. Para la investigación hemos planteado la situación problemática, los objetivos e hipótesis y las limitaciones y parámetros. En cuanto a la metodología de la investigación hemos desarrollado el objetivo y nivel de la investigación, diseño de la investigación, investigación cualitativa, cuantitativa, como las técnicas para el procesamiento y análisis de la información, y la matriz de operacionalización de las variables. En el desarrollo se han consultado diversas fuentes bibliográficas y se ha investigado los pareceres sobre el particular de los gerentes financieros y personal contable. Además, se ha consultado con expertos en temas tributarios y financieros para la validación de las encuestas, planteamos un caso práctico aplicado a una empresa para el mejor entendimiento de la investigación. Por último, tenemos el análisis de los resultados donde muestra detalladamente con gráficos los resultados de las encuestas, el análisis del estudio cualitativo y cuantitativo, las dimensiones y del caso práctico a través de gráficos. / This research seeks to analyze the financial and tax impact that the tax on the consumption of plastic bags has on withholding agents, taking as a study the supermarkets of Metropolitan Lima, year 2019. It seeks to know the sensitization process that the government has been carrying out for the awareness of consumers about the benefits that it entails mainly to the environment of recording with a tax on plastic bags and the degree of affectation that this has in all the agents involved. The application of this tax seeks, apart from generating a source of income to the treasury, the reduction, and subsequent disappearance of plastic consumption. For the investigation we have raised the problematic situation, the objectives and hypotheses and the limitations and parameters. Regarding the research methodology, we have developed the objective and level of the research, research design, qualitative and quantitative research, such as techniques for information processing and analysis, and the operationalization matrix of the variables. During the development, various bibliographic sources have been consulted and the opinions of financial managers and accounting personnel have been investigated on the matter. In addition, we have consulted with experts in tax and financial issues for the validation of the surveys, we present a practical case applied to a company for a better understanding of the investigation. Finally, we have the analysis of the results where it shows in detail with graphics the results of the surveys, the analysis of the qualitative and quantitative study, the dimensions and the practical case through graphics. / Tesis

一般而言，租稅課徵的標的有所得、消費和財富三種，而在複式稅制下，三者同等重要。台灣地區光復初期的消費稅由於著重於財政收入和所得重分配等功能，因此較偏重於貨物稅之課徵；然自民國七十五年營業稅改制後，並採行加值型之課徵方式，整個銷售稅體系出現了重大的變化。由於消費稅係對消費行為課徵，與經濟及社會發展情況息息相關。再者，隨著時代的變遷，傳統以個人對社會貢獻之「所得」為納稅能力的衡量指標，已引起不少爭議，而對個人消耗社會資源的「消費」為課徵標的之加值稅，則相對受到重視。本文針對民國四十年以後台灣地區營業稅制度做整體性的探討，從觀察制度歷年之演變情形、發展趨勢，以及參考國際間實施概況，進而對現行制度做相關的問題檢討，並提出改進的建議。 茲將本研究重要結論，歸納為下列幾點： 一、觀察歷年營業稅和貨物稅占賦稅收入之比重可發現，在民國七十五年之前，貨物稅所占比重約為營業稅所占比重的兩倍左右；而在七十五年之後，營業稅所占比重已超過貨物稅，且呈現上升趨勢。顯示七十五年營業稅改制後，我國租稅結構已由原先以特種銷售稅為主，轉變成以一般銷售稅為主，並與OECD國家消費稅之發展趨勢相符。此外，由於舊制營業稅稅收占賦稅收入之比重一直維持在10%以下，而七十五年改制後所占比重躍升為13.5%，至八十八年時並已上升到18.6%，足見新制營業稅在整體財政上地位之提升。 二、鑒於OECD國家加值稅發展之趨勢為普遍提高稅率，且近年來大多維持在15~25%左右。而我國現行5%的稅率水準，乃營業稅改制時，基於總稅收不變的考量下所訂定，迄今雖已實施逾十五年，然對該稅率水準則未曾予以調整。再者，我國營業稅自改制後，雖歷年營業稅稅收占賦稅收入之比重與OECD國家歷年加值稅占總稅收比重之平均水準相當，約為17%左右，然而在占GDP和占消費支出之比重方面，卻遠較OECD國家平均水準偏低，我國各約占2~3.2%和2.5~4.5%之間，而OECD國家各約占5~6%和7%左右。顯示我國營業稅稅收仍有成長的空間。此外，根據實證研究顯示，溫和的調高營業稅稅率，對物價衝擊應是一次性的，且上漲程度有限。另由歷年之統計資料估算得知，40~75年營業稅稅收之所得彈性係數值約為0.9708，而76~88年約為1.2745，顯示營業稅改制後更具稅收彈性，並能隨經濟發展而穩定成長。 三、觀察歷年營業稅稅收和營業稅稅源中營業額之變化情形可發現，大體上，兩者變動的方向一致，惟各年之增長情形並受制度或經濟面影響，而變化幅度相當大。另由歷年營業稅稅源中各業營業額所占比重來看，以商業和製造業所占比重居高，大約在30~45%左右，而其他各業則大多維持在10%以下，足見商業和製造業在營業稅稅源中，扮演相當重要的角色。另自七十八年起，由於金融業的蓬勃發展，使近年來金融業大約占營業稅稅源的15%左右，故其重要性亦不容忽視。 四、理論上，加值稅體系下之免稅範圍愈小，則經濟中立性的功能將愈顯著。而我國現行營業稅法之免稅項目共計三十二款，分析其免稅性質可發現，主要以配合農業政策、配合社會福利政策、提升教育文化水準和避免重複課稅等居多。而其中在配合農業政策方面，由於對農漁業用之機器設備及其所用油、電等免稅，在認定上有所困難，易引起營業人假農業之名移作他用，不但造成稅務行政上的困擾，並易引發租稅逃漏。而在有關非營利組織之免稅項目方面，除了有關醫療、慈善活動及教育文化勞務等方面與國際規範較相符外，其餘大多為改制之初，為避免牽連過廣、衝擊太大，乃沿襲舊制保留下來，多缺乏堅強的免稅理由。此外，對於經主管機關核准設立之學術、科技研究機構所提供之研究勞務予以免稅，將產生不公平之競爭，不但違背租稅中性原則，並可能引發租稅逃漏之誘因。 五、金融保險業是整個經濟體系中密不可分的一環，基於租稅中性原則，理論上應將其納入加值稅體系課徵，以維持租稅公平。然而，由於對金融保險業課加值稅在實務上之困難，及資本、金融勞務等在國際間極具移動性，故一般多予以免稅處理。綜觀大多數採行加值稅之OECD國家，皆將金融保險勞務納入加值稅體系，而對主要業務予以免稅處理，對次要業務課以標準稅率。反觀我國於營業稅改制之初，鑒於課徵技術之困難，而將金融保險業排除於加值稅體系外，按銷售總額課徵，且進項稅額不得扣抵。此種作法不但違反租稅中性原則，且與一般國際慣例不相符。惟日前已修法通過，規定自民國九十五年起，金融機構經營專屬本業之銷售額將免徵營業稅。由於此規定較合乎理論基礎及一般國際慣例，相信對未來整個金融體系的發展，當有正面的助益。 六、本文的建議 (1)適切的提高營業稅稅率：在提高營業稅稅率之際，並應考慮將小規模營業人之稅率按同比例提高，使彼此納稅地位維持不變。同時配合取消或合併部分貨物稅項目，使整體稅制更完善。 (2)刪除不合時宜的免稅項目：建議取消營業稅法第八條第一項第八、十、十一、十二及十三等五款有關非營利組織之免稅規定，第二十七、二十八款有關農漁業用之機器設備及其所用油、電等之免稅規定，以及第三十一款有關學術科技研究勞務之免稅規定。若政府想要幫助某特定對象或是鼓勵某特定行為，最好採用移轉支付的方式。