The aim of this thesis is to describe the motor vehicle taxation in the Member States of the European Union. The thesis is divided into three sub- chapters. The first chapter describes the historical development of the laws of the Member States of the European Union in the field of vehicle taxation. This chapter also describes types of charges, which may be subject to motor vehicles. This chapter ends with the introduction of EURO emission standards and their impact on motor vehicle taxation. The second chapter is devoted to the collection of road tax in the Czech Republic and its beneficiaries, the State Transport Infrastructure Fund. The third chapter discusses the issue of motor vehicle taxation in individual member countries of the European Union, including specific taxes in individual states, their structures and their revenues.

歐洲共同體於一九九三年一月一日已成功的撤除會員國間邊境管制，確實 達成單一市場計劃，促進會員國間人員、貨物、勞務及資本完全自由流通 ，建立無邊界內部市場之目標。 歐體租稅調和係建立內部市場之要務 。其調和間接稅目的，在於消除會員國間租稅差異所致競爭扭曲，及避免 邊境管制撤除之逃稅及套利行為。理論上租稅調和雖可消除租稅差異所致 扭曲，但租稅改變可能會有另一扭曲，調和是否符合租稅中立，有待探討 。另外歐體加值稅調和政策，在各國國內利益考量下政治妥協之結果，能 否符合調和理論，及達成歐體調和租稅理想亦值深究。 歐體認為間接 稅調和係消除競爭扭曲，理論上其經濟衝擊為何，各學者互有看法。有學 者認為，僅在宗主國原則下，租稅調和方造成貿易條件變動，其福利變動 應視租稅引致價格變動之超額負擔及淨租稅流量變動大小而定。另則認為 ，若租稅調和各國稅率趨向加權平均之單一稅率，調和將有福利改善效果 。而不論宗主國原則或目的地原則、會員國貿易方向相同或相反，其租稅 調和並無國際所得分配效果，但若為目的地原則改變為受限宗主國原則， 則高稅率國所得分配改善，另則惡化。 目的地原則下，稅率差異不影 響貿易流量。宗主國原則是否扭曲貿易則有爭議。早期認為一般加值稅， 在匯率浮動及完全價格彈性前提下，並無貿易扭曲。受限宗主國原則只有 在會員國雙邊貿易平衡情況下方無扭曲；亦有學者主張會員國稅率差異將 有實質所得移轉導致貿易扭曲；另外由於加值稅為消費稅，稅率差異致相 對價格不同，造成生產扭曲。因此租稅調和理論上認為稅率一致，始得消 除其貿易流量變動扭曲。 跨國交易採目的地原則在效率、公平及行政 處理考慮下較為合宜，然須有邊境管制，不符單一市場精神。故有採行帳 簿記帳制度配合之建議。其方法有二，一為遞延支付計劃，另一為清算中 心制度。 歐體採循序漸進方式調和間接稅，首先調和移轉稅制。由於 其不具租稅中立性，應改制為加值稅。其次調和稅基，建立共同評價標準 。最後調和稅率，於一九九二年底完成大部份租稅調和，確實達單一市場 廢除財政邊界目標。 綜觀歐體循序漸進調和政策，使加值稅調和可逐 漸達成歐體理想，亦逐步接近理論上租稅調和一致，避免扭曲。但理論上 認為，調和政策實施將有國際所得重分配，歐體亦應正視此一問題，早謀 因應。

This thesis "Tax competition in the European Union" (hereinafter as "EU") analysis issues of different tax systems in the European Union and aspects relevant to their harmonization and existent competition advantages. The study aims to focus on the fact that tax systems within the EU arise from various and different historical setups and practice different approaches to particular kinds of income. These differences comply with various economical environments in particular EU countries and these are structured to fit specific needs of particular countries and furthermore to enable easy access of local residents to international business transactions and to international corporate structures. The study's aim is not accurate and precise analysis of particular systems and this even doesn't intend to present a quantitative comparison. The thesis describes various aspects of taxation in particular countries even with respect to EU legislation influence and it opens up disputation about expediency or harmfulness of tax competition in the EU. The thesis also describes beginning trends to convert needed and useful tax harmonization into full unification of tax systems in EU and actual shift of the tax and fiscal policy onto the central level of EU.

This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.

Tax policy and tax harmonization in the European Union countries are sensitive topics, both economically as well as politically. The main objective of this thesis is to analyze the process of tax harmonization in the European Union with focus on the period from 1990 to the present and on the basis of the analysis to draw conclusions about the overall success of the harmonization. The theoretical part is dealing with tax theory, concepts of tax competition, coordination and harmonization and their impact on the economy. It is also concerning with tax policy in the European Union, its fields, goals and the legal framework. Tax harmonization in the European Union countries is analyzed in the analytical part, which is divided into two parts; the first is dealing with the process of harmonization of indirect taxes and the other with direct taxes. Both analyzes are used to draw conclusions about the success of tax harmonization and also the impacts of harmonization on the tax system in the Czech Republic.

成立區域經濟聯盟除因政治因素之需要外，主要係因會員國可藉由經濟統合，消除彼此間貿易及競爭之障礙，而獲致經濟利益。經濟聯盟會員國間稅制之差異及差別課稅待遇亦會形咸貿易及競爭之障礙，因此有加以調和之必要。一般之經濟聯盟由於統合程度較低，僅有將關稅等間接稅加以調和，而歐洲共同體因致力於建立一個無內部邊界之單一市場，確保貨物、人員、勞務及資本之自由移動，其統合程度較高，故對直接稅亦加以調和。其調和直接稅之立論根據及處理情形，頗值其他區域經濟聯盟之參考，為本文之研究重點。 　　本文第一章為緒論。第二章則先就經濟統合之型式及利益加以介紹，為獲致這些利益，租稅所形成之障礙有必要加以消除。其次，對調和租稅之一般理論，按租稅調和之性質、方法、原則及動態等面加以說明。最後分析直接稅各別稅目之調和理論。在公司所得稅方面，分析不同之課稅主權主義對國際間效率面之影響，及其租稅調和之效果。在個人所得稅方面，資本所得課稅之效果與公司所得稅相同，勤勞所得部分，為兔租稅影響人民工作地點之選擇，各國之薪工稅應予一致，並採屬人主義課稅。不論就公司稅或個人稅，屬人主義在效率面之效果均優於屬地主義，惟因人民之國外所得不易掌握課稅，及聯盟內人員之跨國流動性提高，屬人主義下仍有其缺點，而有必要進行租稅調和。至於其他之直接稅，因多係對不動產加以課稅，稅基較不具流動性，扭曲效果較小，故其調和較不具迫切性。 　　歐體之直接稅應否調和，在其會員國問一直存在爭議，主要係因在經濟面，直接稅差異之扭曲效果及福利成本不易估計，故不易說服會員國採行調和法案。另在法律面，調和直接稅之法律依據亦不若間接稅明確。本文第三章就歐體公司稅之扭曲情形及共同體法之規定加以討論，以瞭解歐體調和直接稅之立論根據，並介紹直接稅調和之主要演進情形。 　　第四章則就歐體實務面調和直接稅之法案加以介紹，包括已獲採行及提案中之法案，分為與公司有關之直接稅調和、所得稅之稽徵業務、個人所得稅及其他直接稅、相關改革等四個部分加以說明。 　　第五章就歐體直接稅調和之現況加以評估，討論未來以租稅條約取代調和指令之可行性，及歐體會員國租稅條約應有之政策。因租稅條約尚無法完全取代調和指令，歐體直接稅採指令加以調和仍有必要。由於歐體直接稅調和尚在發展當中，其未來進一步調和的空間仍大。惟直接稅調和受歐體其他方面未來統合進展之影響頗大，故就其未來受經濟面、政治面、法律面、理論面影響之因素加以分析。並介紹歐體未來調和直接稅之計劃，以對直接稅調和有有一整體性之瞭解。 　　最後於第六章對本文做一結論，並就我國稅法之規定、對我國公司之影響及對國際組織之態度等方面提出建議。

The thesis deals with the possibilities of optimization in the field of the value added tax in small municipalities. First of all, the main aspects of the value added tax in relation to municipalities are analyzed, both from the perspective of the Czech legislation and the legislation and jurisprudence of the European Union. Then the VAT treatment of public authorities in other Member States and possible future development of this area in the European Union are described. In the third chapter, various possibilities how small municipalities in the Czech Republic may optimize the costs on value added tax are outlined, whilst all the possibilities are explained in concrete practical examples. The last chapter contains a summary of which particular possibilities of optimization are suitable for different kinds of municipalities and the basic rules of application of VAT in municipalities are presented in a simplified schematic form.

Made available in DSpace on 2014-12-17T14:27:30Z (GMT). No. of bitstreams: 1 MarcoBMC.pdf: 780011 bytes, checksum: 54b7935f63694bb7d03592a14d45f31d (MD5) Previous issue date: 2007-05-07 / As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept / Tendo surgido diante da crescente interdepend?ncia nas rela??es internacionais, a integra??o regional foi concebida como contraponto aos efeitos da globaliza??o, com not?vel influ?ncia na pol?tica e no direito, desde o embri?o da experi?ncia europ?ia. Na Am?rica Latina, as id?ias de integra??o regional ganharam corpo a partir da d?cada de 60, tendo no MERCOSUL a experi?ncia com objetivos mais audaciosos. Todavia, nem mesmo o MERCOSUL conseguiu atingir por completo seus objetivos e muito menos avan?ar no processo de integra??o regional. Diferentemente do que ocorreu na Europa, no MERCOSUL nem mesmo a cria??o do mercado comum foi conclu?da, tendo a experi?ncia, ao longo de sua curta hist?ria, vislumbrado sucessivos fracassos. Do ponto de vista jur?dico, essa circunst?ncia pode ser atribu?da ? n?o ado??o da supranacionalidade, a fim de que as decis?es do MERCOSUL possam ser diretamente executadas nos direitos nacionais sem a necessidade de procedimentos burocr?ticos de incorpora??o de normas. Dentre os Estados da Am?rica Latina, o Brasil est? entre os mais fechados ? integra??o regional, pela rigidez da Constitui??o Federal de 1988 e, sobretudo, pelo conservadorismo dos juristas em rela??o ? abertura do sistema jur?dico ?s normas internacionais. No Brasil, os paradigmas de interpreta??o t?m sempre como ponto de partida a soberania nacional, tratando o direito internacional como um referencial secund?rio e de menor import?ncia. Os problemas se tornam ainda mais vis?veis no que diz respeito ? tributa??o, um tema que exerce uma grande influ?ncia na integra??o regional, por for?a de seu impacto econ?mico, exigindo a execu??o de pol?ticas de harmoniza??o tribut?ria compat?veis com os n?veis de integra??o regional almejados. Entretanto, diante da infla??o de disposi??es sobre o Sistema Tribut?rio Nacional na Constitui??o Federal de 1988, iniciativas de modifica??o estrutural do fen?meno tribut?rio enfrentam enormes dificuldades de implementa??o. Na verdade, depois de duas Reformas Tribut?rias, o Brasil ainda n?o conseguiu promover as adapta??es necess?rias para fazer frente ? integra??o regional. Verificou-se que, sem a ado??o da supranacionalidade, ? imposs?vel implantar no Brasil as medidas necess?rias ? integra??o regional. Contudo, tamb?m se demonstrou que existem alternativas hermen?uticas vi?veis que permitem a introdu??o da supranacionalidade, mesmo diante do perfil da Constitui??o Federal de 1988, atrav?s da revis?o do conceito de soberania nos seus moldes tradicionais

The tax harmonization in the European Union is focused on indirect taxes, primarily on value added tax. The value added tax was established as the all-European tax, used for financing the budget of the European Union and it can be found in the taxation system of every member state of the European Union. The tax harmonization of value added tax is taking place since its establishment. The thesis is focusing on the harmonization of the value added tax. The aim of the thesis is to find out the level of harmonization of value added tax on the internal market of the European Union and if there exists the connection between harmonization of the tax and its withdrawal, in other words if the process of the harmonization helps to increase the withdrawal of value added tax in member states of the European Union.

The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic to the EU. It analyzes changes in harmonization with the focus on value added tax and its impact on businesses. The aim of this thesis is on a sample of respondents using a questionnaire to find out how the businesses look at this problem, which the harmonization of indirect taxes directly concerned.