Spelling suggestions: "subject:"excised duties"" "subject:"excision duties""
1 |
Netiesioginių mokesčių reglamentavimas Europos Sąjungoje / Indirect taxation in the european unionZigmantaitė, Algita 24 November 2010 (has links)
Šiame darbe buvo analizuojami tam tikri netiesioginių mokesčių Europos Sąjungoje reglamentavimo aspektai – tiek pirmoje, tiek antroje darbo dalyje analizė buvo pradedama apžvelgiant kaip kito požiūris į tam tikrus reglamentavimo aspektus, kokių priemonių buvo imtasi, kitais žodžiais tariant, atrodė svarbu apžvelgti, kaip istoriškai kito požiūris į netiesioginių mokesčių reglamentavimą, be abejo, nepaliekant nuošalyje vieno iš svarbesnių aspektų – atsižvelgiant į bendruosius Bendrijos tikslus, peržvelgti, kaip buvo įgyvendintas (ar turėjo būti) siekis harmonizuoti reglamentavimą netiesioginių mokesčių srityje. Po harmonizavimo politikos istorinės apžvalgos buvo pereita prie konkrečių, šiuo metu galiojančių tiek pridėtinės vertės mokesčio, tiek akcizo reglamentavimo aspektų. Kaip vienu iš vertingų šaltinių buvo pasirinkta Europos Teisingumo Teismo praktika, kuri buvo vertinga iš esmės dėl dviejų pagrindinių priežasčių – remiantis Teismo praktika buvo galima išskirti tas sritis, kurių dabartinis reguliavimas vis dar išlieka problematiškas, be to, tose srityse, kur vis dar susiduriama su reglamentavimo neaiškumu ar dviprasmiškumu, pavyzdžiui, aiškinant tam tikras sąvokas, Teismo praktika buvo vertingas šaltinis stengiantis iššiaiškinti kokrečių normų prasmę. Galiausiai darbo išvadose buvo glaustai pateikti pagrindiniai probleminiai aspektai, kurie išryškėjo analizuojant tiek teisės aktus, tiek teismų praktiką bei užsienio teisės mokslininkų darbus – tokie kaip vis dar taikomi... [toliau žr. visą tekstą] / The subject of this master thesis was the analysis of certain aspects, regarding indirect taxes regulation in the European Union. The first and the second part of this paper cover the changes in the attitude to certain regulations aspects, what sort of measures have been taken, in other words, it seemed important to show the historical development of this attitude, nevertheless pay consideration to the harmonization policy in the field of indirect taxation, the way it had been introduced and implemented (or should be) with regard to the Community’s aims. After the introduction, regarding harmonization policy, both parts deal with certain aspects of the regulation of value added tax and excises. The practice of European Court of Justice has been beneficial mainly because firstly, it helped to disclose those areas, in which the regulation remains problematic and secondly, where regulation is still deemed as inexplicit – it has stood as a valuable source trying to clarify the real meaning of certain regulation aspects. Finally, conclusions have been made with regard to the analysis of laws and practice of the European Court of Justice. These are zero rates, applicable to the Value Added Tax, which do not comply with the common system of the value added tax, excise rates, which Member States are free to determine according to the fixed minimum rates and in this way to distort the common market.
|
2 |
Politika daní z minerálních olejů v zemích EU / Mineral oil tax policy in the EUMiklová, Lenka January 2011 (has links)
This thesis summarizes the findings of the current application of mineral oil taxation policy in the European Union and individual Member States. Attitude and editing this field from the perspective of the European Union is engaged in a chapter called harmonization of taxes on mineral oils in the EU. Comparative analysis of tax revenues from mineral oils in the EU is the second chapter in which I deal with the taxation of mineral oils in the Member States and their tax revenues from energy taxes, which include revenues from mineral oil. Next chapter competition duties on mineral oils focuses on the development of tax rates on mineral oils, the mobility of the tax base and the related variability in rates over time and between countries. The content of the last chapter named Evolution taxation of mineral oils from the perspective of the European Union, the EU primarily intended changes in the taxation of energy products.
|
3 |
Modelování dopadů ekologické daňové reformy a možné směry jejího dalšího vývoje / Modelling Impacts of the Ecological Tax Reform and Possible Ways of its Further ProgressKoderová, 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 %.
|
4 |
Porovnání spotřební daně z tabákových výrobků v ČR a státech EU / Comparison of excise duty on tobacco products in the Czech Republic and the EUJÍLKOVÁ, Petra January 2017 (has links)
This thesis is concerned with a comparison of excise duty on tobacco products in the Czech Republic and the member countries of the European Union. Its aim is to find groups of countries with similar indicators, to explore the similarities between these countries and to try to identify the possible effects that may cause differences. The thesis is divided into two parts. The theoretical part is focused on the characteristics of excise duties and primarily on excise duty on tobacco products. It deals with European Commission directives and minimum excise rates. The practical part deals with selected indicators related to excise duty on tobacco products. These indicators are excise duty on tobacco products as percentage of GDP and percentage of total taxation, specific excise per 1 000 cigarettes as percentage of WAP and excise yield in EUR per 1 000 cigarettes of the WAP. The last indicator is cigarettes consumption per capita, which is not included in the analysis. Data is processed by cluster analysis for the years 2003 and 2014 in computer software STATISTICA 12. The task of cluster analysis is to find groups of countries which are similar. The results of cluster analysis are described in the next chapters. The differences of the individual clusters and the possible influences that these differences may have caused are also described in the last chapters.
|
5 |
Je daňová politika u cigaret v kontextu zemí EU účinná? / Is a tax policy imposed on cigarettes in the context of the EU effective?Lichterová, Markéta January 2015 (has links)
This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxation of cigarettes is effective. It means whether taxation of cigarette have an impact on cigarettes consumption. The analysis show that the explanatory variable for taxation is statistically inefficient. That say that the level of taxation does not affect the cigarettes consumption.
|
6 |
An analysis of the impact of taxation and government expenditure components on income distribution in NambiaIndongo, Albinus Atugalikana 11 1900 (has links)
This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge on the research topic because no literature exists for Namibia. The Autoregressive Distributed Lag (ARDL) cointegration technique was employed to assess the long-run relationship between the dependent and independent variables in Eviews. The research findings indicated that there is no long-run relationship between the dependent variable and independent variables. In the short-run, the research findings indicate that government expenditure on social pensions and government expenditure on education have a balancing effect on income distribution, while tax on products, corporate income tax and customs and excise duties have an unbalancing and/or worsening effect on income distribution. Based on these findings, tertiary education loans are recommended as opposed to grants to ensure sustainability of Namibia Students Financial Assistance Fund (NASFAF). In adjusting corporate and value added taxes, the government is cautioned to avoid overburdening consumers and employees through tax shifting in the form of high prices of goods and services and low wages and benefits. A tax mix, tax discrimination and a hybrid of taxation and government expenditure components are strongly recommended to achieve a balance. / Economics / M. Com. (Economics)
|
7 |
Daňová incidence u daní ze spotřeby v podmínkách ČR / Taxes of Consumption Incidence in Czech RepublicVESELÁ, 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.
|
Page generated in 0.0489 seconds