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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Latest Trends in Environmental Taxation in the European Union / Últimas Tendencias de la Fiscalidad Ambiental en la Unión Europea

Borrero Moro, Cristóbal José 10 April 2018 (has links)
The aim of this work is the study of the latest trends in environmental taxation in several European countries, in an era characterized by a growing political interest in these taxes. With an emphasis on the important technical and legal difficulties that the implementation of these tax measures involve; as well as legal strategies to overcome the above mentioned difficulties in order to establish suitable fiscal measures to achieve a sustainable society and economy. / El trabajo aborda el estudio de las últimas tendencias en materia de fiscalidad ambiental en diversos países europeos, en una época caracterizada por un creciente interés político por estos tributos. Poniéndose el acento en las importantes dificultades técnico-jurídicas que la implantación de estas medidas fiscales implican; así como en las estrategias jurídicas para superarlas en aras de establecer medidas tributarias aptas para alcanzar una sociedad y economía sostenibles.
2

Veřejné finance a inovace / Public finance and innovations

Dobrovolný, David January 2017 (has links)
This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.

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