The subject of this diploma thesis is a history and development of indirect taxes in Canada. Indirect taxes constitute a substantial part of national budget's revenues and their importance in recent years rises. The main attention in this thesis is dedicated to process of harmonization in mentioned region and its influence on rates of indirect taxes, because the rate policy interests not only the economic specialists and politicians but also the public. To what extension countries can affect their tax policy depends on a level of their authority in this area.

Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject...

Netiesioginiu mokesčių harmonizavimo proceso įtaka yra aktualiausia visuomenei. Harmonizavimo pasekmės įtakoja vartojimo išlaidas, lemia kainų didėjimą. Lietuvoje taikomi netiesioginių mokesčių tarifai yra derinami su Europos Sąjungoje taikomais minimaliais tarifais. Šio darbo autorius nagrinėja netiesioginių mokesčių harmonizavimo procesą Lietuvoje bei Europos Sąjungoje. Pagrindinis dėmesys skirtas harmonizavimo proceso poveikio namų ūkiams analizei. Palyginti taikomi PVM tarifai ir lengvatos valstybėse narėse. Apibendrinti apmokestinimo akcizo mokesčių pasikeitimai, įstojus į Europos Sąjungą. Išanalizuoti alui, vynui, benzinui, cigarams ir cigarilėms taikomi akcizo mokesčio tarifai valstybėse narėse. Darbo pabaigoje pateiktos išvados ir pasiūlymai. Baigiamajame darbe buvo naudojami empiriniai tyrimo metodai: kontent analizė, tradicinė, dokumentų analizė. Gauti empiriniai tyrimo duomenys apibendrinti lyginimo ir analizės metodais. / The impact of indirect tax harmonization process is the most relevant aspect in respect to the society. Consequences of the harmonization are of the great effect to consumer's expenditures and it leads to an increase in prices. The tariffs of indirect taxes applied in Lithuania are harmonized in accordance with the minimal tariffs applied in the EU. The key aspect of the thesis is addressed towards the analysis of an effect of the harmonization on households.

Akcizas – vienkartinis netiesioginis mokestis, kuriuo apmokestinamos tam tikros teisės aktų nustatytos prekės, išleistos vartojimui. Siekiant sukurti efektyvią Bendrijos vidaus rinką, kur vyktų laisvas prekių judėjimas, o rinkos santykių neiškreiptų skirtingas valstybių narių taikomas apmokestinimas, būtina akcizų mokestį Bendrijoje harmonizuoti. Šis procesas vyko dviem kryptimis: reglamentuojant bendrą mokesčio taikymo tvarką bei atskirų mokesčio objektų struktūrą ir tarifus. Dideli tam tikrų objektų tarifų skirtumai valstybėse narėse yra viena iš priežasčių, skatinančių nelegalią prekybą. Kita vertus, net ir suderinus tarifus valstybėse narėse, kontrabanda neišnyksta, jei ekonominės sąlygos jose išlieka nevienodos. Vykdydama stojimo į Europos Sąjungą įsipareigojimus, Lietuva suderino nacionalinius teisės aktus su Bendrijos reikalavimais, o tam tikrus jos nustatytus tarifus turi pasiekti per pereinamąjį laikotarpį konkretaus akcizų objekto atžvilgiu. Akcizų reglamentavimas Europos Sąjungoje netiesiogiai padeda įgyvendinti ir kitus tikslus: skatinant alternatyvius produktus, riboti neatsinaujinančių gamtos išteklių vartojimą ir saugoti aplinką nuo taršą ir klimato kaitą sukeliančių medžiagų. / Excise duty is a one-off indirect tax levied on specific goods produced for consumption. Having as an aim the creation of effective single market of the European Community with free movement of goods and market relations undistorted by the differences in the taxation systems between the member states, it is necessary to harmonize the excise duty in the Community. This has been achieved by regulating general rules of the use of the excise tax and by setting structure and rates of certain taxable objects. One of the reasons that promote the illegal market is related to great differences in the rates of certain taxable objects in member states. On the other hand, smuggling does not come to an end having approximated tax rates if economic conditions still are not of equal base. Due to its legal commitments under the burden of the European Union, Lithuania has implemented Community law given the permission to reach the minimum excise rates in transition periods. The regulation of the excise duty in the European Union is the indirect way to implement other objectives too: by setting the system of exemptions from excise taxation regarding bio-alternatives, the European Union seeks to limit the use of natural resources and to preserve the environment from substances causing climate change and pollution.

Magistro baigiamajame darbe nagrinėjami netiesioginiai mokesčiai. Teoriniu aspektu išanalizuota Lietuvos Respublikos mokesčių sistema, pridėtinės vertės, akcizo bei muito mokesčių esmė, tarifai, teisinis reglamentavimas, taip pat analizuotas ryšys tarp netiesioginio mokesčio pajamų ir elastingumo. Netiesioginiai mokesčiai yra pakankamai svarbūs, kadangi jie sudaro daugiau nei pusę visų valstybės biudžeto pajamų. Netiesioginių mokesčių surenkamas pajamas įtakoja įstatyminės bazės pasikeitimas, namų ūkių vartojimo išlaidų dydis, mokesčio objektų skaičiaus pasikeitimas, PVM mokėtojų skaičius, tarifų pasikeitimas, infliacija (defliacija) taip pat priklauso nuo analizuojamos prekės paklausos elastingumo. Netiesioginius mokesčius galima susieti su šešėline ekonomika. Pridėtinės vertės mokesčio grobstymo mastai yra pakankamai dideli ir kasmet jie didėja. Darbo empirinė dalis parodė, kad didinti akcizo tarifą tabako gaminiams neverta, nes įvertinus tabako gaminių paklausos elastingumą bei kontrabandos mastus, prieita išvados, kad akcizo mokesčio pajamų bus surinkta mažiau nei prieš tarifo didinimą. / There is the analysis of indirect taxes of master’s paper. There is the analysis of Lithuanian tax system, value added tax (VAT), excise tax and customs tax purport, tariffs, juridical regulation by the theoretic aspect. Also there is the analysis between indirect tax revenues and elasticity theory. The indirect taxes are very important, because it‘s revenue a large proportion of the budget. It’s revenues depend on changes of tax law, terminal household expenses, on changes of objects number, VAT payers number, on changes of tariffs, inflation (deflation), also it depends on elasticity of analysed commodity. The indirect taxes are associate with the black/grey economy. It is embezzled by a large extent. The empirical paper part demonstrate, that to raise the excise tax tariffs it’s not worth the risk, because the revenues will be less to compare the situation before raise the tariffs.

This diploma thesis deals with the economic and legal aspects of excise taxes in the EU. Excise taxes are among indirect taxes and can be divided into three basic groups: alcoholic beverages, tobacco products, and energy products and electricity. For individual commo-dities, EU Member States are harmonizing their legislation and minimum rates in order to prevent cross-border distortions of competition between EU countries. Part of the diploma thesis will be the analysis of the current situation in the field of excise taxes in the EU, the comparison of the individual commodities subject to these taxes.

The objective of the thesis is to investigate the development of excise taxes indicators in twenty-seven member states of the European Union (without Croatia due to the absence of data). The selected period for the analysis is the year 2004 - 2016. The main aim of the thesis is to define the groups of member states EU according to their importance and similarity with respect to the excise duties. With this aim is related the another important idea of the work. That is whether the indicators of excise duties are brought closer to the harmonization processes and if are the member states converging. The cluster analysis was used to achieve the main goal of the work. The data which is used in this analysis is obtained from Eurostat and European Commission databases. The results of cluster analyzes allow the member states to be divided into four of the most stable groups. The group of Nordic countries in Europe, group of border states, states of NMS-12 able to approach the EU-15 and other states of NMS-12. The cluster analyzes also shows that the original and new member states, that joined the EU in 2004 and later, are still different in the field of excise duties. Differences that exist despite the strict harmonization of individual tax systems, in particular the harmonization of excise rates, may be caused, in particular, to the historical roots of individual countries, but also by the economic and political situation.

Value added tax is the tax of great relevance, it is the universal tax levied on general production. In practice people meet this tax very often a its theoretical knowledge is important. The VAT ranks among indirect taxes, of which the harmonization is most expanded and essential for formation of the united European market. The goal of the thesis is to give the overview of history, present and perspectives of the VAT in Europe. This thesis deals with the theory and function principles of the VAT. The first chapter refers to historic evolution of the VAT, arguments and process of introducing of this tax in Europe. Characteristics of inderect and general taxes are mentioned and the system of the VAT in Czech Republic is described in detail. The second chapter discusses the VAT harmonization, the tax competition, coordination and legislation in this branch. The third chapter examines the evolution of the VAT in European countries in recent years, concretely the evolution of the VAT revenue, the evolution of the VAT rates and differences in the base among countries in the EU.

Made available in DSpace on 2014-12-17T13:53:39Z (GMT). No. of bitstreams: 1 RamiroJA_DISSERT.pdf: 1260580 bytes, checksum: 7ff1ddcb5602ec00dddfee73478d1bf6 (MD5) Previous issue date: 2014-04-16 / The state of Rio Grande do Norte counts with a relevant potential in the shrimp farming supply chain. In the larviculture step the state responds for more than half of the national production. In the farming step it is the second largest producer. In the industrial step, its industries have almost 40% of the shrimp processing capacity of the northeast of Brazil. However, this country has the highest tax rate comparing with the main shrimp producer countries. Considering the influence of taxes in the competition among companies, the main goal of this research is to analyze the impact of indirect taxes in the above steps of the supply chain. To achieve it, it will be used the data of the 2011 Census of the Shrimp Farming and it will be applied the Herfindahl-Hirschman Index to identify the market form of those steps. In order to contribute with the characterization of the supply chain, CEO?s of farms and industries will be interviewed. The price-elasticity of the shrimp larvae, the in natura shrimp and the processed shrimp will be analyzed in order to verify the possibility that each one of those three steps has to pass-through the onus of the end of benefit over the ICMS. The data analysis shows that the larviculture step functions as a duopoly and, facing the end of that benefit, it will be able to pass-through most its onus to the farming step. On the other hand, this step functions similar to a perfect competing market, which diminishes its capacity to pass-through that onus to the processing step. This step operates as oligopoly with a lower concentration than the larviculture step but, due to the fact that it faces an oligopsony, it will end up assuming most of that onus, which will cause a decrease in the amount of processed shrimp. It is concluded that the end of that benefit would impact negatively, in this state, the supply chain at all, but mainly the farming and the industrial steps / O Rio Grande do Norte apresenta um relevante potencial na cadeia produtiva da cria??o de camar?es em viveiros. Na etapa de larvicultura responde por mais da metade da produ??o nacional de p?s-larvas. Por sua vez, na etapa de engorda esse Estado ? o segundo maior produtor de camar?o do pa?s. Na etapa de beneficiamento, as plantas instaladas no Estado possuem quase 40% da capacidade de beneficiamento de camar?o do Nordeste. Ocorre que o Brasil apresenta a carga tribut?ria mais alta entre os principais pa?ses produtores de camar?o. Diante da influ?ncia que os tributos exercem na concorr?ncia entre as empresas, o presente trabalho se prop?e a analisar o impacto dos tributos indiretos nas etapas supracitadas da cadeia produtiva do camar?o de viveiro no Rio Grande do Norte. Para tanto, ser?o utilizados os dados do Censo da Carcinicultura de 2011 e ser? aplicado o Herfindahl-Hirschman Index para identificar em quais formas de mercado opera cada etapa da referida cadeia. De modo a contribuir na caracteriza??o da cadeia ser?o realizadas entrevistas com diretores de fazendas de engorda e plantas de beneficiamento. Ser? analisada a elasticidade-pre?o da p?s-larva, do camar?o in natura e do camar?o beneficiado para verificar a possibilidade que as etapas supracitadas possuem de repassar o ?nus do fim do benef?cio estadual de cr?dito presumido de ICMS para o seguinte elo da cadeia. A an?lise dos dados mostrou que o setor de larvicultura funciona como um duop?lio e que, diante da extin??o desse benef?cio, a maior parte do ?nus do mesmo seria transferido para o setor de engorda. J? este setor funciona em uma estrutura de mercado mais semelhante ? concorr?ncia perfeita, o que diminui sua possibilidade de transferir esse ?nus para o setor de beneficiamento. Esta situa??o provocaria uma redu??o na quantidade produzida. O setor de beneficiamento tamb?m funcionaria como um oligop?lio com concentra??o pouco inferior ao de larvicultura, mas, por se defrontar com um oligops?nio, acabaria por arcar com a maior parte do ?nus, ocasionando uma queda na quantidade de camar?o beneficiado. Conclui-se que o fim desse benef?cio impactaria negativamente, no Estado do Rio Grande do Norte, a cadeia como um todo, mas principalmente as etapas de engorda e beneficiamento

The diploma thesis is about draft of textbook which is focused on indirect taxes for business school. The thesis is divided into theoretical and practical part. The theoretical part is focused on teaching tax issues at business school. Readers are introduced with basic studying documents, for example framework educational program and school educational program. In the following part I have conducted didactic analysis of curriculum and textbook of economics for business schools. The draft of textbook about indirect taxes, which is the most important part of diploma thesis, is based on the didactic analysis. The textbook was tested in practice - in teaching at business school.