Background: Flying is a mode of travel used mainly by the wealthier part of the planets’ inhabitants, while it is the poor parts of the world that suffer the consequences from climate change the most. Coping with climate change is one of the largest challenges of the century, especially for low-income developing countries. Important stakeholders have realized that it’s a global responsibility to lower the anthropogenic impact on the climate. Political ecology will be used to place the problem with unequal distribution of consequences in a larger context, while environmental economics will be used to examine the flight tax implemented in Sweden on April 1st2018. Purpose: Toexamine student’s attitudes towards excise taxation as an incentive to reduce emissions from air traffic, and whether there was a difference in attitudes between students from different disciplines. Research question: What are Swedish students’ attitudes towards excise tax onflights to reduce emissions? Is there adifference in attitude towards the flight tax depending on the students’ field of studies? Method: Quantitative approach with questionnaire responses as the main empirical data material for analysis. Conclusion: A majority of students participating were positive towards the newly implemented flight tax. Students from an environmental discipline were positive to a greater extent than other students.

According to Peruvian legislation, through an escrow agreement a trustor transfers under a fiduciary domain in favor of an escrow agent various goods, rights and obligations, which must achieve certain purpose. These will constitute an autonomous patrimony that does not respond any obligation of the trustor and the agent escrow. Despite the clarity of this statement, the authors reveal that indeed there might be different interpretations about this agreement that have practical consequences with the treatment of real properties subject to fiduciary dominion. / De acuerdo a la legislación peruana, a través del contrato de fideicomiso, el fideicomitente transfiere en dominio fiduciario a favor del fiduciario diversos bienes, derechos y obligaciones, los mismos que deben ser afectados a la consecución de un determinado fin. De tal manera se constituye un patrimonio autónomo que no responde por las obligaciones del fideicomitente ni del fiduciario. Pese a la claridad de dichas disposiciones, los autores evidencian que en la realidad se presentan situaciones problemáticas de concepto que tienen consecuencias prácticas con el tratamiento de los inmuebles sujetos a dominio fiduciario.

Cars are tightly connected with daily duties of enterprisers. The goal of this Theses is to clarify legal, tax and accounting environment, focusing on cars, where enterprisers are working in and its borders that should not be crossed. Theoretical situations, that can anytime happen when using cars in business, are shown on practical examples.

In recent time, several reports have been published about a more and more unhealthy population world wide, with increasing Body Mass Index (BMI) in welfare countries, such as Sweden. Diseases, such as obesity and diabetes, which is strongly connected to a high BMI, have increased and together with them also the medical expenses for society/state. Several initiatives have been started, in different countries, to tackle these problems and some have introduced a “sugar tax” on unhealthy products, like candy and soda, which has become a well- debated subject also in Sweden today. In this MBA master thesis, a literature study has been conducted with the goal of evaluating if an excise tax should be introduced in an efficient way on unhealthy sugar-sweetened beverages in Sweden. This case study is built on secondary data where reports and official statistics, from governments and health authorities/organizations, have been studied both for Sweden as well as from other countries. There has been a particular focus on Sweden's neighbouring countries Denmark and Finland, who has both experiences in the implementation of a “sugar tax”. Our theory is that introducing an excise tax on sugar-sweetened beverages will reduce the demand and consumption of these products, which will reduce welfare disease such as obesity and diabetes and yield a tax income for the state. However it is important to have in mind that the reduced consumption also will result in less tax income from the no longer sold goods, fewer personnel employed in the producing industries etc. The results showed that the overall sugar consumption actually has decreased in Sweden, as well as the overall consumption of sugar-sweetened beverages. However during the same time period the average calorie consumption and BMI has continued to increase resulting in a more unhealthy population that results in increased medical expenses. In conclusion an excise tax on sugar-sweetened beverages will not solve the welfare disease problems but may positively influence health. However it comes with a price also for the state from both gains and loss in tax incomes and increased administrations costs for managing the new tax. Finally it should be noted that since sugar-sweetened beverages are unhealthy products, which do not contribute to any positive health effects, sugar taxation might still be considered.

The thesis describes and analyzes the excise tax on tobacco products and the relevant market in the Czech Republic. Changes of the excise tax on tobacco products in the Czech Republic and their impacts on the public finance, on sales of tobacco products, and on illegal market trading these products are analyzed as well as effects of government regulation on the tobacco products market. The thesis concludes that increasing excise taxes, due to the Peltzman effect, may lead to originally unintended consequences which are in the contradiction to arguments in favor of the tax increase. Distortions on the tobacco products' market make the efficient regulation difficult.

Магистерская диссертация посвящена исследованию проблем и разработке путей совершенствования акцизного налогообложения нефтяных продуктов в России и Казахстане. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические основы акцизного налогообложения нефтяных продуктов. Во второй главе проведен сравнительный анализ поступлений акцизов на нефтяные продукты в бюджетную систему России и Казахстана. Третья глава посвящена направлениям совершенствования акцизного налогообложения нефтяных продуктов в России и Казахстане. / The master's thesis is devoted to the study of problems and the development of ways to improve the excise taxation of oil products in Russia and Kazakhstan. The final qualifying work consists of an introduction, three chapters, a conclusion, a list of sources and applications. The first chapter examines the theoretical foundations of excise taxation of oil products. The second chapter provides a comparative analysis of the receipts of excise taxes on oil products in the budgetary systems of Russia and Kazakhstan. The third chapter is devoted to the directions of improving the excise taxation of oil products in Russia and Kazakhstan.

This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the basis of the data obtained from the Czech Statistical Office and own calculations.

貨物稅為一歷史悠久的稅目，各國經濟發展早期，貨物稅在該國稅收比例上亦具相當之地位。台灣地區自光復後迄今，租稅結構已由間接稅為主逐漸轉變為直接稅為主，貨物稅稅收比重亦隨之下降。本文以貨物稅課征理論之演變，加以世界各國的經驗及趨勢，討論光復後台灣地區貨物稅之演變及未來應如何調整因應，俾達鑑往知來之目的及制度設計之參考。本文重要發現如下： 一、隨著經濟迅速發展及經濟環境的變遷，貨物稅課征目的已由早期主要取得稅收之目的（如以往的鹽稅、火柴之課徵等），以及針對奢侈品課稅的公平目標，及後限制消費目的的課稅（如菸酒等），轉至目前著重使用者付費及矯正外部性之功能等目的之變化。 二、OECD國家貨物稅占總稅收比重已呈現下滑趨勢，並由1965年的15.4%下降至1995年的8.9%，目前各國消費稅制係以一般銷售稅為主幹（如VAT），貨物稅為特定政策目的而課徵，已居於輔助地位。在課稅項目上，OECD諸國主要集中於菸酒、油氣類、車輛類、污染廢料及能源稅的課徵，反映出世界重視環境保護及能源節約觀念的趨勢。 三、台灣地區貨物稅收占總稅收比重在1970年後有下降的趨勢，但不若OECD諸國的大幅度下滑，而呈現平緩下降趨勢。在1990年代，台灣貨物稅仍維持平均12.25%的比重，較OECD國家的8.9%高出許多。至於貨物稅收占消費支出比重及貨物稅收占GDP比重，大體上也呈下降的趨勢；若就絕對值比較，目前台灣地區貨物稅收占消費支出比重為2.5%，而OECD國家為4.08%；貨物稅收占GDP比重為1.88%，而OECD國家為3.09%；不論是貨物稅收占消費支出比重抑或占GDP比重，我國均較OECD諸國為低，顯示台灣地區貨物稅收仍有提高的空間。 在課稅貨物的比較上，台灣貨物稅的稅收功能一向不為政府所輕忽，而對平板玻璃、水泥類貨物的課徵尤為各國所罕見，我國每人使用水泥量高居世界第一，對水泥課徵貨物稅或而可滿足財政目的有關；而環保、節約能源觀念的落實也尚未充份利用於貨物稅制政策制定考量中 。 四、台灣地區貨物稅歷經多次改制，早期貨物稅的課征著重財政收入目的，故對設廠製造、征收容易或消費量大之貨物課徵，如水泥、電器類、車輛類等財貨的課徵。而後隨著經濟的發展，為了合理調整稅負分配，考量高所得者負擔能力，對於當時之高級消費品，如大型冰箱、彩色電視機、錄影機等貨物予以課稅。直至後來，考量貨物稅的累退性質，加上許多應稅項目隨著國民所得提高，逐漸成為一般家庭用品，故對電器類中某些項目予以廢除或修正稅率。迄今，我國平均每人所得接近已開發國家的水準，對於貨物稅課稅項目的修正也漸朝使用者付費、受益原則、外部成本內部化的方向進行：如維持水泥課稅、油氣類中消費性用油稅率趨高、車輛類的依氣缸排氣量分級課稅等。 五、在民國五十年代開始，台灣地區貨物稅稅收主要集中在油氣類、車輛類、電器類及水泥等類貨物，此四類貨物之稅收每年合計平均佔百分之五十以上。各類貨物稅稅收之起伏，與經濟發展階段、國民購買能力有關，且與該項貨物之所得需求彈性相契合。 六、若以四十年長期資料，計算貨物稅收之所得彈性係數，以說明台灣經濟發展與貨物稅稅收之關係，發現彈性係數為1.120124，隨著經濟發展，國民所得增加，貨物稅收也為上升的，但其增幅具減緩的趨勢。 七、由於環保課題的受到重視，各國在貨物稅制度設計上，利用納入貨物稅體系方式，使貨物稅除了使用者付費、外部效果內部化外，尚具有環保政策的功能，此已成為貨物稅課征之未來趨勢。就台灣地區而言，也應將貨物稅的改革導入此一方向，例如水泥為生產原料，卻予以課稅，導因於其製程產生高度之污染，為使分擔社會成本；對於能源課稅，台灣應轉變成具環境稅性質的碳稅，一方面顧及能源節約政策，另一方面達減低溫室效應目標；關於橡膠輪胎、大型電器用品、飲料容器等財貨，在資源回收體系尚未完備下，貨物稅可成為一暫時性的替代措施。另外對免洗餐具等不易處理之垃圾來源，可納入貨物稅體系下課稅，以矯正外部性，避免社會使用過量。 論文摘要 ………………………………………………………………i 目 錄 ………………………………………………………………iv 圖表目錄 ………………………………………………………………vi 第一章 緒 論 …………………………………………………1 第一節 研究動機及目的 ……………………………1 第二節 研究方法及範圍 ……………………………2 第三節 研究架構 ……………………………………3 第二章 貨物稅課稅原則 …………………………………………4 第一節 貨物稅課稅原則－傳統與現代觀點之變化 …4 第二節 最適租稅理論 ………………………………9 第三章 各國貨物稅制度分析 ……………………………………15 第一節 各國貨物稅制度 …………………………15 第二節 各國貨物稅稅收結構分析 ……………… 27 第三節 台灣地區與各國之比較 ……………………31 第四章 台灣地區貨物稅之沿革及分析 …………………………36 第一節 貨物稅沿革及歷年修正情形 …………… 36 第二節 現行貨物稅制 ……………………………38 第三節 現行貨物稅制之檢討 ……………………40 第四節 稅收分析及稅基、稅率之變化 …………… 42 第五節 貨物稅與經濟發展之關係 ………………… 50 第五章 未來台灣地區貨物稅發展之建議 ………………………52 第一節 水泥課稅之爭議 …………………………… 52 第二節 碳稅之實行 ……………………………………54 第三節 其他稅目 …………………………………… 56 第四節 本章小結 ……………………………………58 第六章 結 論 …………………………………………… 59 參考文獻 ……………………………………………………………62

The purpose of this work is to determine the effect of legal regulation of tax administration at customs-house on the collection of taxes administered by the customs authorities, to determine and to analyze the most topical theoretical and practical problems in the area of tax administration at customs-house, and to search for the solution of these problems.

This dissertation thesis is focused on the microeconomic analysis of public policy in the Czech Republic. It consists of three parts, the first two parts deal with the analysis of tax policy; the third part of this thesis is focused on inflation differentials. The first chapter deals with the analysis of value added tax. The rates of value added tax (VAT) have recently changed in the Czech Republic, and I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioural response of consumers to price changes in the Czech Republic by applying a consumer demand model of the quadratic almost ideal system (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013, on households' quantity demanded and government revenues. One of the main findings is that the estimated increases in government revenues that take the consumer responses into account are...