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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150315 |
| Date | January 2011 |
| Creators | Miklová, Lenka |
| Contributors | Kubátová, Květa, Hartlová, Alena |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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