Made available in DSpace on 2016-04-26T20:29:05Z (GMT). No. of bitstreams: 1 Renato Bernardi.pdf: 602788 bytes, checksum: 6722141b3ea3a297a4f9b6c5ba32a56b (MD5) Previous issue date: 2009-05-11 / Minimum lines have been dedicated to tax on the property of automobiles. The small quantity of material related may have its origin on the low representativeness of this tax in the general mounting of tax revenues of a Member State. All over the years, the tax over circulation of merchandises has called the attention of researchers, scholars and legislators, because it raises more questions and because of its great economic reflection in the public revenues and in the taxpayer budget. For the other side, tax on the property of automobiles in the State of São Paulo has raised debates and it has even been object of discussion in the internet. Based on article 155, Clause III, of the Brazilian Constitution, each Member State and the Federal District, by their legislative power, have created their tax on the property of automobiles. Therefore, in Brazil there are twenty seven state laws concerning tax on the property of automobiles. Because of the different tributary and fiscal politics, the state laws are divergent and raise conflicts related to the tributary war. Nowadays, the diverging topic that raises discussion is the different rates applied by each State Member. The existence of different rates gives the taxpayer the false idea that he may register his vehicle in the Member State he chooses, taking into consideration the value of the tax to be paid. The idea is false for various reasons that will be studied in the present work. There are practical, logical, legal and constitutional reasons that prevent the owner of a vehicle to choose the State Member to register his automobile. Without the intention of exhaust the subject, the present work intends to study the rules for the matter, concluding that there is no faculty in the choice of the tax domicile for tax on the property of automobiles / Um tributo ao qual mínimas linhas têm sido dedicadas é o Imposto sobre a Propriedade de Veículos Automotores IPVA. O pouco material produzido a respeito pode ter como origem a baixa representatividade do imposto no quadro geral de receitas tributárias de um Estado Federado. Tradicionalmente, o Imposto sobre a Circulação de Mercadorias e Serviços ICMS ocupa a maior parte da atenção de pesquisadores, doutrinadores e legisladores tributários, haja vista não só o maior número de questões que podem ser suscitadas a respeito de tal tributo, mas também a sua grande repercussão econômica nos cofres estaduais e no orçamento dos contribuintes. Atualmente, entretanto, particularmente o Imposto sobre a Propriedade de Veículos Automotores paulista, tem suscitado debates acalorados, sendo objeto, até, de fóruns na rede mundial de computadores. A partir da competência tributária delegada pelo art. 155, inciso III, da Constituição Federal, os Estados e o Distrito Federal, por meio de seus Poderes Legislativos, criaram os respectivos Impostos sobre a Propriedade de Veículos Automotores. Assim, existem, na República Federativa do Brasil, vinte e sete leis regionais que tratam do Imposto sobre a Propriedade de Veículos. Como não poderia deixar de ser, ante a diversidade de políticas tributárias e fiscais, as legislações são divergentes e geram conflitos típicos da odiosa guerra fiscal. Um ponto de divergência que gera acirradas discussões é o referente às diferentes alíquotas aplicadas distintamente pelos Estados e pelo Distrito Federal nas respectivas normas tributantes. A existência de alíquotas diversas dá ao contribuinte a falsa impressão de que pode registrar seu veículo automotor na Unidade da Federação que melhor lhe convier, tomando-se em consideração o valor do tributo a ser pago. A impressão é falsa e assim pode ser rotulada por diversos motivos, que serão objeto do presente estudo. Há aspectos de ordens prática, lógica, legal e constitucional que impedem a livre escolha do Estado em que o proprietário de veículo automotor pode registrar esse. No presente trabalho, procura-se, sem a pretensão de esgotamento do assunto, apontar quais normas orientam a matéria, resultando na conclusão de que não existe facultatividade na escolha do domicílio tributário do imposto sobre a propriedade de veículos automotores paulista

State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.

The thesis focuses on comparison of motor vehicles taxation in selected European Union countries. It compares the tax liability of chosen company in the Czech Republic and other countries. Thesis focus on comparison of vehicles operation fees. Diploma thesis recommends a few suggestions to optimize vehicle fleet in chosen company.

The thesis evaluates the current state of environmental taxation based on CO2 emissions and determines the impact on a company ABC, s r.o. The initial section, Literature Review, discusses environmental economics and environmental policy concepts and introduces taxation procedures of road tax in Czech Republic and Ireland. The main body describes operation of the chosen company and shows real tax calculations according to the tax law of the Czech Republic and Ireland. Finally, it is discussed the potential impact on the chosen business.

The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.