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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.
51

Daň z vína z pohledu práva Evropské unie / Taxation of wine from the viewpoint of legal regulations of the European Union

Nekovářová, Tereza January 2013 (has links)
The issues of assurance of sources for national budgets are eternal topics which are apparently current in any phase of the economic cycle, and it holds still more for the period of recession. In response to the outbreak of a financial crisis it is always possible to see the needs of finding new sources of financing of government expenses. Even though taxation of wine is rather a marginal topic in this regard, it is necessary to ask why this is so and whether it is not just this area that hides a large potential. Taxation of wine, however, plays an important role not only as a source of incomes for the state budget, but also as a tool of regulation of consumption of this commodity, which is negatively perceived from the viewpoint of human health. The imposition of taxation of wine does not influence consumers' behaviour only, but it has also impacts on plant production in this sector. At the same time, the entire issue acquires an absolutely different dimension through the fact that the area of taxation of wine belongs among the fields which are subject to harmonisation on the part of the European Union. At the time of globalisation and continually intensifying European integration it is important to be able to gain maximum yields from these aspects of the economy. In connection with harmonisation...
52

Daňová incidence u daní ze spotřeby v podmínkách ČR / Taxes of Consumption Incidence in Czech Republic

VESELÁ, Tereza January 2008 (has links)
This diploma paper deals with the tax incidence of cigarette tax in the period of the changes in rates of this duty in the Czech Republic. The main aim of this paper is to find out how the cigarette tax shifts on consumer and producer. Moving of tax burden was found out thanks to investigation of cigarette prices in the period from September 2007 to February 2008. The amount of tax was calculated from these prices. Various periods were compared and results were closely analysed. Fiscal and educative function of cigarette tax was monitored in this paper too. Educative function was found out by the help of trend in the number of smokers and their cigarettes consumption, whilst fiscal function was demonstrated by trend of payment excise duties. At the close of diploma paper are mentioned also tax avoidances of the excise duty on cigarettes, that are large problem all the time not only in the Czech Republic.
53

Poptávka po cigaretách v České republice a výnosnost spotřební daně z cigaret / Cigarette Demand and Cigarette Taxation in Czech Republic

Kvaček, Jan January 2011 (has links)
5 Abstract: This thesis addresses to the cigarette demand and excise tax on cigarettes in the Czech Republic The aim is to describe behavior of smokers and especially their reaction to the changes in price of cigarettes. Data for household spending are used for this purpose. First part of this thesis is dedicated to description of the cigarette market and socio-demographic characteristics of smokers. Second part concerns with question whether smokers are rational or myopic and how price elastic is their behavior. Then the rest of the thesis describes excise tax payment mechanism and analyzes excise duty incomes. The thesis finds that cigarettes are more affordable these days than in the beginning of 90's. Czech smokers do not fully realize future impact of their behavior and they seem to be very inelastic witch respect to price. The price elasticity was estimated on value -0.2. Given low price elassticitty and increasing purchasing power, the current cigarette excise tax is considered to be too low. Keywords: Excise tax on tobacco, Smoking, Cigarettes, Tobacco, Rational addiction, tobacco consumption of households, Cigarette prices
54

Modelování dopadů ekologické daňové reformy a možné směry jejího dalšího vývoje / Modelling Impacts of the Ecological Tax Reform and Possible Ways of its Further Progress

Koderová, Alena January 2008 (has links)
The main objective of the thesis is to identify appropriate approach to evaluation of impacts of the first phase of the ecological tax reform in the Czech Republic, its consequent adaption and application for the particular purpose. The input-output analysis has been found as the most convenient solution for such a sort of analysis. The analysis has been used for the evaluation of impacts on final production prices of each NACE sector resulting from introduction of new taxes on electricity, solid fuels, natural gas and some other kinds of gases in the Czech Republic. Because of unavailability of information about the final impact of taxes on particular objects in the economy, the analysis is conducted on the basis of five incidence assumptions about the impact of taxes on distributors and customers. While the aforementioned analysis is the essential chapter of the thesis, the work starts with a theoretical introduction related to optimal tax theories and theories about possible positive effects of environmental tax implementation. Additionally, energy tax implementation in the Czech Republic and in the European Union is mentioned. Furthermore, an important starting point in finding the most convenient model was to summarize various approaches to modelling energy tax impacts on the economy. Therefore, theoretical description of particular models is provided when history of the models, type of equations and dependences in the model are described. Moreover database requirements and possibilities to use the model for another purpose are discussed. The thesis also comprises of the analysis of pros and cons and additional important characteristics of relevant models together with the summary for which purpose was the particular model used in the Czech Republic. The introduction of energy tax in the Czech republic on the final production prices was proved to be unimportant and with only exceptions (namely the sector of production and distribution of electricity, natural gas and water) an increase in final production prices does not exceed 0,2 % and for a half of all the sectors the increase does not exceed 0,1 %.
55

Změny daní ze spotřeby v členských státech EU v souvislosti s harmonizačním procesem / Changes in consumption taxes in EU Member States in connection with the harmonization process

PLACHÁ, Denisa January 2019 (has links)
This thesis deals with the consumption taxes changes in the Member States of EU in relation with the harmonization process. Its goal is to find out via chosen indicators, whether the influence of the harmonization processes in an area of value added taxes and excise duty, brings Member States of EU closer in an area of consumption taxation. As the main method of data processing is used the cluster analysis for which three indicators of tax burden are selected. Via analysis the cluster processes are used in selected years 2000 and 2017. All Member States are included with the exception of Croatia and that is because absence of the data. The data that are used in the cluster analysis are extracted from the Eurostat and from the database of European Commission. The states are divided according to the similarity of taxation into particular clusters. The results are presented in a form of graphical outputs the so called dendrograms. The conclusion is comparison of researched years according to the harmonization process. According to the cluster analysis results gained via selected consumption tax indicators, there is no converge occurring in 2000 to 2017 between original EU-15 states and the new Member States which have joined EU in 2004 or later.
56

Efektivní spotřební zdanění a struktura výnosů v nových a v původních členských zemích EU / Effective taxation of consumption and revenue structure of the old and the new EU member states

Vágnerová, Klára January 2010 (has links)
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.
57

Att få eller inte få återbetalning för energiskatten på elektrisk kraft : eller konsten att inte sätta punkt(skatt) för colocation-verksamheten i Sverige / To receive or not to receive a tax refund on the energy tax for electrical power : or the art of not putting the colocation business in Sweden out of duty.

Fornander Bertlin, Josefin January 2019 (has links)
Lättnadsregeln i 11 kap. 15 § LSE ger möjlighet till avdrag för den el som förbrukats i datorhallar. Datorhallsdefintionen avgränsar skattelättnaden till att enbart gälla vissa datacenter enligt 1 kap. 14 § LSE. Skattelättnaderna innebär ett driftstöd, vilket regleras inom statsstödsreglerna. Generellt är statsstöd förbjudet, men Sverige har använt sig av gruppundantaget GBER för att kunna ge stöd till vissa datorhallar med motivationen att det faller in under GBER:s avsnitt för miljöskydd. Dagens utformning av stödmottagar-formuleringen enligt LSE kopplat till skattelättnadsregeln i 11 kap. 15 § LSE uppfyller inte syftet enligt förarbetena rörande skattelättnaderna för datorhallar. Enligt förarbetena framgår det tydligt att syftet är att även colocation-datorhallar är minst lika konkurrensutsatta och elintensiva som andra datorhallar, och därför bör anses lika berättigade till statsstöd som företagsspecifika datorhallar. I 1 kap. 11b § p. 4 framgår dock att stödmottagaren är elförbrukaren, vilket i colocation-sammanhang med största sannolikhet bör ses som colocation-företagens kunder, inte colocation-företagen själva. Detta skiljer sig gentemot de företagsspecifika datorhallarna, vilka förbrukar elen själva i de egna datorhallarna. SKV:s ställningstagande, vilket tolkar begreppet ”förbrukare av el” som ”den som äger utrustningen som elen förbrukas i”, får anses innebära en korrekt tolkning av lagen, så som den nu är utformad. Detta medför att det krävs en lagändring av vem som är stödmottagare i datorhallssammanhang för att syftena med förarbetet ska kunna uppnås. Omformuleringen kan lämpligen ske genom att begreppet stödmottagare, byts från ”förbrukaren av el” till något som tar sikte på själva datorhallen. I nuläget utgår statsstöd till sådana bolag, oavsett verksamhet, som hyr plats för sina servrar hos colocation-datorhallar som uppnår de tekniska kraven på bl.a. installerad effekt för att räknas som datorhall vars elförbrukning ger rätt till stöd. Det skulle möjligen kunna anses att ett så brett spann av stödmottagare inte stämmer överens med vad Sverige angett till kommissionen vid underrättelserna om statsstöd enligt GBER. Eftersom datorhallarna ger många fördelar för Sverige i form av exempelvis inkomster till statskassan och arbetstillfällen, så är det viktigt att Sverige upprätthåller konkurrenskraftiga förutsättningar för att attrahera fler datorhallsföretag. En del av att upprätthålla konkurrenskraften är att ha konkurrenskraftiga regler, däribland konkurrenskraftig prissättning på elen. Jag finner tre lösningar på stödmottagar-problematiken för colocation-företag. Antingen så får man ansöka om stöd istället för att använda sig av gruppundantaget, för att på så vis känna sig säkrare på att stödet blir korrekt utformat, eller separera colocation-regeln från LSE för att komma bort från stödmottagar-problematiken. Det tredje alternativet, vilket jag anser lättast, är att formulera ett tillägg i LSE, gällande vem som anses vara stödmottagare i datorhallssammanhang, exempelvis kopplat till vem som anses vara ägaren till infrastrukturen i datorhallarna. Finlands motsvarighet till vår lättnadsregel slipper uppdelningsproblematiken mellan företagsspecifika datorhallar och colocation-datorhallar, då de ser datorhallsföretagen som skattskyldiga, och då tillämpar en lägre skattesats för elen som datorhallarna förbrukar. LSE skiljer sig dock på flera sätt från den finska lagen. Detta gör att även om inspiration kan inhämtas kring hur fokus bör flyttas för stödmottagar-rollen i datorhallssammanhang till att inbegripa själva datorhallen snarare än elförbrukaren, så är det inte möjligt att kopiera den finska utformningen rakt av heller.
58

Lietuvos mokesčių sistemos ekonominė analizė ir įvertinimas / The Economical Analysis and Evaluation of Lithuanian Tax System

Ramanauskaitė, Raimonda 09 September 2009 (has links)
Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų surinkimui. Kadangi mokesčių sistema kardinaliai keitėsi nuo 2009 metų, išanalizuota kaip keitėsi tų metų pirmo ketvirčio pajamų surinkimas iš pagrindinių mokesčių. Rašant darbą atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt. / Master‘s thesis covered theoretical elements of forming tax system, i.e. significance and importance of taxes prosecuting functions of government, principals of taxation and its limit, the tax burden, finally, tax system of the Lithuanian Republic is provided. Lithuanian tax system is analyzed, with attention to the basic taxes, i.e., personal income tax, profits tax, value-added tax, and excise duty tax. The study analyzed the tax revenue to the national budget for the 2004 - 2008 m. period, identifying the positive and negative factors bearing on the collection of tax revenues. Since the tax system has changed radically since 2009, analyzed the changes of the year the first quarter of the revenue collection of the main taxes. The analysis of scientific, statistical, normative and other kind of literature is carried out; research methods such as logic analysis and synthesis, comparative analysis, relative values, graphical presentations are applied in the study.
59

Fizinių ir juridinių asmenų apmokestinimo netiesioginiais mokesčiais teisinė analizė / The Legal Analysis of Taxation of Natural and Legal Persons on Indirect Taxes

Adomaitytė, Renata 09 January 2007 (has links)
Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.
60

El Impuesto de Alcabala en el Perú / El Impuesto de Alcabala en el Perú

Durán Rojo, Luis Alberto, Mejía Acosta, Marco 10 April 2018 (has links)
The present paper is a thorough study on the recent developments of excise tax in Peru. It begins by showing the most recent regulatory treatment on this tax, then focusing on the current system of it, analyzing the most relevant aspects of the excise tax, aiming to be a contribution to the future improvement of this tax. / El presente artículo es un estudio minucioso de la evolución reciente del Impuesto de Alcabala en Perú. Parte de presentar los más recientes tratamientos normativos de dicho impuesto, para luego centrarse en el actual régimen del mismo, analizando los aspectos más relevantes del Impuesto de Alcabala, procurando servir de aporte para la futura mejora de este tributo.

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