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Dissertations / Theses on the topic 'Calculation of excise tax'

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Published: 2 June 2025
Last updated: 31 July 2025

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1

Leung, Lun-cheung. "An analysis of excise taxation policy in Hong Kong." [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13762151.

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2

Silva, Francisco Maria Viseu Gomes da. "The determinants of excise tax revenues in Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19518.

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Mestrado em Finanças<br>Os Impostos Especiais de Consumo são um dos mais antigos impostos no Mundo, contudo a análise deste tema tem sido pouco explorada pelos autores a nível mundial, comparativamente a outros impostos. Em Portugal os estudos sobre as determinantes da receita dos Impostos Especiais de Consumo receberam pouca atenção do meio académico, com excepção de alguns trabalhos na área de Fiscalidade. Através deste estudo procuramos explicar o contexto histórico a nível mundial da introdução deste tipo de impostos, assim como responder à nossa pergunta de partida: "Quais são as principa
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3

Leung, Lun-cheung, and 梁麟祥. "An analysis of excise taxation policy in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B3196459X.

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4

Nicholson, Andrew Gale. "Difference in state cigarette excise tax rates: a look into the prominence of tax avoidance behavior." Thesis, Kansas State University, 2012. http://hdl.handle.net/2097/15100.

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Master of Arts<br>Department of Economics<br>Tracy Turner<br>I analyze the impact of differences in the cigarette excise tax rates of bordering states on the price elasticity of demand for cigarettes in the home state. Using unique county-level data on the sales tax revenues collected from Kansas tobacco sellers by industry type provided by the Kansas Department of Revenue, as well as data on cigarette excise tax rates, distance to Kansas’ borders, and the combined state and county sales tax rate, I examine the determinants of tobacco sales tax revenue using a fixed effects model. The analysis
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Baker, Megan Elizabeth. "Framing the Issue - How the Medical Device Industry's Arguments Translated into Political Tools and Action." Thesis, Virginia Tech, 2016. http://hdl.handle.net/10919/73341.

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The Medical Device Excise Tax (MDET) was developed as a funding source to help cover the cost of expanded health care coverage through the Affordable Care Act (ACA). The excise tax is a 2.3% tax on sales of certain medical devices and is paid by the manufacturer of the device (Bolka, 2014). This thesis reflects on the theoretical and conceptual framework that the analysis is based on, including concepts such as success/failure, policy actors, and efficiency/equity. It underlines the importance of framing the argument in the policy making process by analyzing the four main arguments that are
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6

Edfeldt, Johan, and Edfeldt Linn Petersson. "Should Sweden impose excise tax on sugar-sweetened beverages in order to improve public health?" Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-14519.

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In recent time, several reports have been published about a more and more unhealthy population world wide, with increasing Body Mass Index (BMI) in welfare countries, such as Sweden. Diseases, such as obesity and diabetes, which is strongly connected to a high BMI, have increased and together with them also the medical expenses for society/state. Several initiatives have been started, in different countries, to tackle these problems and some have introduced a “sugar tax” on unhealthy products, like candy and soda, which has become a well- debated subject also in Sweden today. In this MBA maste
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7

Singh, Kusum. "CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS." UKnowledge, 2011. http://uknowledge.uky.edu/gradschool_diss/155.

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This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity tax differentials influence counties’ economic activity and states’ strategic competition in multiple tax policies. First, I examine how own and the nearest neighboring states’ commodity tax rates affect counties’ retail activity. Particularly, in contrast to many previous studies, I examine whether the distance to the state border influences the responsiveness of counties’ retail activity to sales and excise taxes of own and the nearest neighboring states. Since the costs of avoiding state comm
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8

Posen, Jodie. "The impact of cigarette excise tax Increases and harmonisation in the East African community." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5711.

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Includes abstract.<br>Includes bibliographical references.<br>This paper proposes a model that can be used to predict the likely impacts of tobacco tax increases and harmonisation in the East African Community. The model has five sections, one for each EAC country. These sections consider different cigarette market segments based on tax or price differentials. The model can therefore calculate the likely effects of excise tax increases and harmonisation on the retail selling price of cigarettes, cigarette consumption, government revenue and industry revenue for each individual country and for
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9

Chonviharnpan, Pichai. "The effects of excise tax changes on alcoholic beverages and tobacco consumption in Thailand." Doctoral thesis, importedStudentThesis, 2016. https://researchprofiles.canberra.edu.au/en/studentTheses/a0afdef4-5820-4e74-9c1b-2ca3832a285e.

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10

Sauer, William. "Fuel excise taxes and consumer gasoline demand comparing average retail price effects and gasoline tax effects /." CONNECT TO ELECTRONIC THESIS, 2007. http://dspace.wrlc.org/handle/1961/4136.

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11

Svetalekth, Thamrongsak. "The Framework for Performance Indecators in Tax Administration: with Special Reference to the Thai Excise Department." Thesis, University of Exeter, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.489257.

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A very important aspect of a strategic approach to management is monitoring and review of progress. Performance measurement is a mechanism for review, audit, measurement and improvement and it is a management tool for identifying how well an organisation is progressing. So, developing performance indicators plays a vital part in improving the efficiency in tax administration.
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12

Soto, Runevall Alexander. "The Swedish Air Passenger Tax : The impact on passenger numbers." Thesis, Linnéuniversitetet, Institutionen för nationalekonomi och statistik (NS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-104861.

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In this essay I have estimated what impact the Swedish air passenger tax that was introduced in Sweden on April 1st in 2018 has had on passenger numbers in Sweden. The tax was introduced to lower demand for air travel within the public and thus, decrease the aviation industry´s greenhouse gas emissions as aviation contributes through these emissions to a large extent to climate change and is expected to have an even greater impact in the future as the number of air travels are expected to grow continuously. Besides that the emissions from aviation have this large negative impact on the climate
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13

Yang, C. C. "Three essays on taxation and public pricing." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54817.

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This dissertation contains three essays. They are "On Optimal Excise Taxes: Becker’s Household-Production Approach", "The Pricing of Public Intermediate Goods Revisited", and "Piecemeal Design and Reform of Commodity Taxes". In the first essay, Becker’s household production model is used to investigate optimal excise taxes. We are particularly interested in what can be said about the optimal tax structure from the information of household production activities and the new insights that can be gained into the optimal tax structure by using Becker’s approach. In the second essay, we revisit the
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14

Кушнір, А. О. "Акцизне оподаткування та шляхи його розвитку в Україні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12574.

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У роботі розглядаються теоретичні аспекти справляння акцизного податку, а також практичні питання здійснення податкової політики держави у сфері акцизного оподаткування. Досліджено фіскальну ефективність системи справляння акцизного податку в Україні, проаналізовано динаміку, структуру та рівень виконання податкових надходжень з акцизного податку до Державного та Зведеного бюджетів за останні п’ять років, проаналізовано результати податкового контролю у сфері акцизного оподаткування України. Визначено проблемні питання формування та реалізації податкової політики у сфері акцизного оподаткува
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Hallock, Harry P. "A DoD conundrum : the handling of Federal Retail Excise Tax on the Army's medium & heavy truck fleet." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2001. http://handle.dtic.mil/100.2/ADA389889.

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16

Cardesjö, Ida. "Nöjesskattens betydelse för svensk nöjesindustri : En kartläggning av nöjesskatten och dess effekt på verksamheten Uddevalla Teater AB 1925-1939." Thesis, Karlstads universitet, Institutionen för samhälls- och kulturvetenskap (from 2013), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-71122.

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Hösten 1919 i Sverige tillsattes en skatt som skulle beskatta nöjestillställningar. Dess främsta uppgift var att indriva intäkter till kommunkassan. Anledningen till denna skatts uppkomst var att Sverige stod med ekonomiska problem efter första världskrigets slut och behövde nu ta till vissa åtgärder för att stabilisera den igen. En av dessa åtgärder var att tillsätta nya skatter, vilket nöjesskatten, som den kom att kallas, var en av dem. Nöjesskatten är en så kallad punktskatt. En punktskatts uppgift är att indriva ökad inkomst till staten. Sijbren Cnossen diskuterar punk
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17

Fourie, Santie. "A critical analysis of inflation adjustment in the calculation of capital gains tax in South Africa." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-02272009-133118/.

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18

Wallenborg, Angelique, and Amanda Eriksson. "Excise taxation to protect our planet: a point of view from students in the global North : A case from Södertörn University, Sweden." Thesis, Södertörns högskola, Institutionen för naturvetenskap, miljö och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35759.

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Background: Flying is a mode of travel used mainly by the wealthier part of the planets’ inhabitants, while it is the poor parts of the world that suffer the consequences from climate change the most. Coping with climate change is one of the largest challenges of the century, especially for low-income developing countries. Important stakeholders have realized that it’s a global responsibility to lower the anthropogenic impact on the climate. Political ecology will be used to place the problem with unequal distribution of consequences in a larger context, while environmental economics will be u
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19

Křiklava, Eduard. "Daně ze spotřeby a tržní ceny: interakce a efekty." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76727.

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The subject of this thesis is interaction between market prices and consumption taxes. The thesis contains analysis of influence of consumption taxes on market prices of five chosen goods, monitors possible causes, observes and quantifies the amount of additionally imposed tax, which is beard by consumer or producer of the good. The analysis of consumption taxes influence on market prices is performed by methods of correlation and regression analysis. Analyzed products are petrol "natural 95" (unleaded), diesel oil, cigarettes Petra and Sparta, dark rum and beer. Prices of these goods are moni
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20

Horáková, Dora. "Analýza daňové politiky České republiky v oblasti zdanění tabákových výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150291.

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From 1st January 2014 the Czech Republic has to fullfil new minimum rates of excise duty on tobacco products according to requirements of the European Union. The aim of my thesis is to analyze the current state of tax policy on tobacco taxation and design the future rates with regard to the current structure of the consumption of tobacco products. The first chapter concerns mainly to the Czech legislation, the system of taxation of tobacco products, defines the basic concepts and principles, the second chapter focuses on the development and requirements of European secondary law governing the
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21

Táboříková, Helena. "Regulace, kultura a cenová opatření a jejich vliv na poptávku po alkoholu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165532.

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My thesis is aiming to answer the question what are the impacts of alcohol regulative legislation (especially the excise tax) on demand for it. The theoretical part presents various opinions and conclusions regarding the regulatory measures (apart from others Stigler, 1975) and the impact of alcohol price change on the demand for it (Becker, 1988 and his successors). Further on, individual regulatory measures, their development in time and basic reasoning for introducing of the measures are introduced in the work. In its analytical part, the thesis deals with comparison of states with differen
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Kras, Jakub. "Komparace vlivu spotřební daně na spotřebu a státní rozpočet ČR u tabákových výrobků a alkoholu v letech 2000-2015." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206709.

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This diploma thesis allows getting complex summary about important aspects of tax theory with special focus on excise taxes. The thesis is an analysis of excise tax on alcoholic beverages and tobacco products in the Czech Republic in the years 2000-2015. The analysis includes an assessment of the impact of rates increase of specific excise taxes on the state budget, the consumption of selected products and the number of detected tax evasions. The thesis demonstrated a positive correlation between the increase in excise taxes and revenues from alcoholic beverages and tobacco products. Increasin
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23

Ramanauskaitė, Raimonda. "Lietuvos mokesčių sistemos ekonominė analizė ir įvertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090909_084937-44419.

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Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų suri
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Fourie, Santie. "A critical analysis of inflation adjustment in the calculation of capital gains tax in South Africa." Diss., University of Pretoria, 2008. http://hdl.handle.net/2263/30649.

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Inflation is a widespread occurrence in the modern world. Even in very stable economies inflation has increased rapidly over the past 20 years. In South Africa rising food, fuel and power costs will ensure that inflation remains high for some time to come. The income tax system cannot afford to ignore the importance of inflation. Capital gains on assets accumulate over the period the asset was held. The inflationary component included in the capital gain will be bigger the longer the asset is held. Capital gains are taxed only when an asset is sold, thus on a realization and not on an accrual
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Martincová, Daniela. "Vliv změn spotřebních daní na spotřebu domácností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11169.

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This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the b
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Vágnerová, Klára. "Efektivní spotřební zdanění a struktura výnosů v nových a v původních členských zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85953.

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The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes
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Rojas, Christian Andres. "Demand Estimation with Differentiated Products: An Application to Price Competition in the U.S. Brewing Industry." Diss., Virginia Tech, 2005. http://hdl.handle.net/10919/28916.

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A large part of the empirical work on differentiated products markets has focused on demand estimation and the pricing behavior of firms. These two themes are key inputs in important applications such as the merging of two firms or the introduction of new products. The validity of inferences, therefore, depends on accurate demand estimates and sound assumptions about the pricing behavior of firms. This dissertation makes a contribution to this literature in two ways. First, it adds to previous techniques of estimating demand for differentiated products. Second, it extends previous analyses of
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Жукова, Тетяна Анатоліївна, Татьяна Анатольевна Жукова, Tetiana Anatoliivna Zhukova та А. Ю. Бавикіна. "Ключові аспекти гармонізації акцизної політики в рамках інтеграції України до ЄС". Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/50271.

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Чималий резонанс з ухваленням податкових змін викликало чергове підвищення акцизних зборів на алкоголь та тютюн у 2016 році. Нагадаємо, що акцизи являють собою непрямі податки на деякі товари, що закладені до ціни товару й сплачуються покупцями. Ці податки встановлюються на товари, що є дефіцитом, на високорентабельні товари, а також на продукцію держнавних монополій. Для України відсоток доходів до бюджету від акцизного податку з вироблених підакцизних товарів складає 6,1% та 5,9% у 2014 і 2015 роках відповідно.
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Hradečná, Anna. "Co maximalizuje spotřební daň? Evidence z přirozeného experimentu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192687.

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Tax-setting policy belongs to the main duties of politicians from time immemorial. Since those times, people are questioning whether politicians, while setting taxes, are pursuing mainly interests of publi or their own. In this thesis, I am studying this question in the industry of alcoholic beverages, regulation of it's consumption and production. I am using two statistical models, simple model of partial equilibria and AIDS model (Almost Ideal Demand System), to estimate own price elasticity of demand for beer, wine and spirits in selected post-soviet countries: Azerbaijan, Georgia, Latvia,
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Kleine, Holthaus Jan-Dirk. "Das Zollrecht Australiens im Lichte internationaler Warenverkehrsregelungen." Hamburg : Kovac, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015602745&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Москаленко, К. С. "Система оподаткування юридичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Moskalenko1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти системи оподаткування юридичних осіб: історичні підвалини оподаткування юридичних осіб, характеристика діючої системи оподаткування юридичних осіб та його нормативно-правове регулювання. Проаналізовано формування доходів бюджету за рахунок податків з юридичних осіб, оцінено податкове навантаження на підприємстві, побудовано модель впливу податкових факторів на доходи Державного бюджету. Розглянуто зарубіжний досвід оподаткування юридичних осіб та на
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Dík, Lukáš. "Spotřební daně v ČR a ve vybraných státech OECD a jejich vliv na zdrojové krytí státního rozpočtu v letech 2007-2012." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264348.

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The thesis deals with the issue of excise taxes in the Czech Republic and in selected OECD countries over the period 2007-2012 and their impact on resource coverage of the state budget. The theoretical part consists of the basic concepts relating to taxes, their basic structure, including the advantages and disadvantages of various groups of taxes. Main part of this thesis is the analysis of excise taxes in the Czech Republic, Denmark, Germany and the Slovakia which leads to a comparison between these countries. The hypothesis was that the Czech Republic levied excise few. Since this hypothesi
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Parulienė, Vaiva. "Mokesčių administravimo Lietuvos Respublikos muitinėje teisinis reglamentavimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061215_113534-20263.

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The purpose of this work is to determine the effect of legal regulation of tax administration at customs-house on the collection of taxes administered by the customs authorities, to determine and to analyze the most topical theoretical and practical problems in the area of tax administration at customs-house, and to search for the solution of these problems.
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Formánek, Aleš. "Automobil v podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-72029.

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Cars are tightly connected with daily duties of enterprisers. The goal of this Theses is to clarify legal, tax and accounting environment, focusing on cars, where enterprisers are working in and its borders that should not be crossed. Theoretical situations, that can anytime happen when using cars in business, are shown on practical examples.
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Pozo, Sánchez Julio, and Flores Carolina Ormeño. "Problematic areas in the real property subjects to a fiduciary domain: sales tax treatment and the provisionary measures." IUS ET VERITAS, 2018. http://repositorio.pucp.edu.pe/index/handle/123456789/123266.

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According to Peruvian legislation, through an escrow agreement a trustor transfers under a fiduciary domain in favor of an escrow agent various goods, rights and obligations, which must achieve certain purpose. These will constitute an autonomous patrimony that does not respond any obligation of the trustor and the agent escrow. Despite the clarity of this statement, the authors reveal that indeed there might be different interpretations about this agreement that have practical consequences with the treatment of real properties subject to fiduciary dominion.<br>De acuerdo a la legislación peru
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Santos, Sara Raquel da Silva. "A evolução dos impostos especiais de consumo e de outros impostos sobre o consumo na União Europeia (95-2012)." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14883.

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Mestrado em Ciências Empresariais<br>O presente estudo centra-se na evolução dos impostos especiais de consumo (IEC) e outros impostos especiais nos 27 Estados-membros da União Europeia (UE), no período compreendido entre 1995 a 2012. Para a análise da evolução este estudo recorre a seis impostos: impostos especiais sobre o consumo (IEC); outras taxas sobre a produção; imposto sobre o tabaco (IT) e imposto sobre o álcool e bebidas alcoólicas (IABA); imposto ambiental; e imposto ambiental sobre a energia. O objetivo principal para a realização deste estudo consistiu em analisar a atual situa
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Radošťanová, Iveta. "Analýza účinnosti metod omezujících kouření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-71708.

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Smoking is considered as the single greatest preventable cause of morbidity and mortality. Therefore government is trying to reduce smoking by its interventions. The subject of this work is to examine the effects of governmental interventions in terms of their proclaimed and actual consequences. The criterions for our evaluations will be the impact of the intervention on the public health, state budget and social redistribution. In order to outline the situation more comprehensively we will include also uninteded consequences of governmental activities. This will serve as an additional criteri
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Jíša, Pavel. "Daňové aspekty používání automobilu v podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-164056.

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The aim of this thesis is mainly summarize tax aspects of using car in entrepreneurship in Czech legislation - income tax, value-added tax, vehicle excise duty. Further the thesis focuses on non-tax duties of entrepreneur and current legal regulations in Czech republic with possible changes in taxation. The most interesting tax aspect is usage different tax regulation between Czech republic and Denmark at import of new automobile.
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Durán, Rojo Luis Alberto, and Acosta Marco Mejía. "El Impuesto de Alcabala en el Perú." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118994.

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The present paper is a thorough study on the recent developments of excise tax in Peru. It begins by showing the most recent regulatory treatment on this tax, then focusing on the current system of it, analyzing the most relevant aspects of the excise tax, aiming to be a contribution to the future improvement of this tax.<br>El presente artículo es un estudio minucioso de la evolución reciente del Impuesto de Alcabala en Perú. Parte de presentar los más recientes tratamientos normativos de dicho impuesto, para luego centrarse en el actual régimen del mismo, analizando los aspectos más relevant
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Малишева, С. В. "Система оподаткування юридичних осіб". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12575.

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У роботі розглядаються теоретичні основи та практичні аспекти оподаткування юридичних осіб. Охарактеризовано основні податки і збори, що сплачуються суб’єктами господарювання. Проаналізовано вплив основних сплачуваних податків на наповнення дохідної частини Зведеного бюджету України, а також діагностовано вплив податкового навантаження на виробничу діяльність підприємств в Україні. Запропоновано основні шляхи вирішення проблем системи оподаткування юридичних осіб, зокрема запровадити диференційовану шкалу ставок з ПДВ, розширити перелік підакцизних товарів, що включатимуть предмети ро
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Smrčka, Ondřej. "Analýza příjmů ze spotřební daně z tabákových výrobků a nákladů spojených s negativními dopady jeho spotřeby v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74300.

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The topicality of this issue increases proportionally with increasing consumption of tobacco products, especially in certain age and social groups. Revenue from excise taxes on tobacco products is growing partly due to the ever-increasing consumption of tobacco products and also due to a gradual increase in taxes. The theoretical part will deal with tax theory, the theory of general government revenue and expenditure and the negative consequences caused by the consumption of tobacco products. The practical part will analyze the evolution of consumption of tobacco products, the development of r
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Koderová, Alena. "Modelování dopadů ekologické daňové reformy a možné směry jejího dalšího vývoje." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77039.

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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
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Vašíčková, Pavla. "DOPADY ZMĚNY ZDANĚNÍ TABÁKOVÝCH VÝROBKŮ NA SPOTŘEBU, STÁTNÍ ROZPOČET A NELEGÁLNÍ TRH V ČESKÉ REPUBLICE." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191773.

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The thesis describes and analyzes the excise tax on tobacco products and the relevant market in the Czech Republic. Changes of the excise tax on tobacco products in the Czech Republic and their impacts on the public finance, on sales of tobacco products, and on illegal market trading these products are analyzed as well as effects of government regulation on the tobacco products market. The thesis concludes that increasing excise taxes, due to the Peltzman effect, may lead to originally unintended consequences which are in the contradiction to arguments in favor of the tax increase. Distortions
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Fornander, Bertlin Josefin. "Att få eller inte få återbetalning för energiskatten på elektrisk kraft : eller konsten att inte sätta punkt(skatt) för colocation-verksamheten i Sverige." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-389730.

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Lättnadsregeln i 11 kap. 15 § LSE ger möjlighet till avdrag för den el som förbrukats i datorhallar. Datorhallsdefintionen avgränsar skattelättnaden till att enbart gälla vissa datacenter enligt 1 kap. 14 § LSE. Skattelättnaderna innebär ett driftstöd, vilket regleras inom statsstödsreglerna. Generellt är statsstöd förbjudet, men Sverige har använt sig av gruppundantaget GBER för att kunna ge stöd till vissa datorhallar med motivationen att det faller in under GBER:s avsnitt för miljöskydd. Dagens utformning av stödmottagar-formuleringen enligt LSE kopplat till skattelättnadsregeln i 11 kap. 1
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Кожикенова, Г. К., та G. K. Kozhikenova. "Сравнительный анализ акцизного налогообложения нефтяных продуктов в России и Казахстане : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/94157.

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Магистерская диссертация посвящена исследованию проблем и разработке путей совершенствования акцизного налогообложения нефтяных продуктов в России и Казахстане. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические основы акцизного налогообложения нефтяных продуктов. Во второй главе проведен сравнительный анализ поступлений акцизов на нефтяные продукты в бюджетную систему России и Казахстана. Третья глава посвящена направлениям совершенствования акцизного налогообложения нефтяных про
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Jayo, Ryan Fiorella Yazmin, and Inciso Macdeleinne Karol Durand. "Aplicación del Impuesto Selectivo Consumo y su impacto tributario y financiero en las empresas de casinos y tragamonedas en el distrito de Miraflores en el año 2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/655202.

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La presente investigación se realiza con el fin de poder analizar el impacto tributario y financiero que tiene la aplicación del impuesto selectivo al consumo en el sector casino y máquinas tragamonedas en el distrito de Miraflores en el año 2019. En el primer capítulo, se recaba toda la información necesaria a fin de conocer las definiciones de nuestras variables principales como son el impuesto selectivo al consumo, el impacto tributario y financiero, además de ello poder entender funciona el sistema tributario en las empresas de casino y tragamonedas y sus cambios que se han dado con el dec
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Жуковський, Ю. О. "Механізм непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12718.

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У роботі розглядаються теоретичні засади непрямого оподаткування, розкривається сутнісна характеристика податків та їх елементи, традиційні та сучасні ознаки типізації непрямого оподаткування, інформаційно-аналітичне забезпечення функціонування непрямих податків. Проаналізовано практику і проблематику функціонування механізму непрямого оподаткування в Україні. Проведено аналіз непрямих податків з позиції виконання ними фіскальної та регулюючої функцій. Досліджено зарубіжний досвід здійснення податкового контролю за справлянням непрямих податків та запропоновано шляхи удосконалення механізму не
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Коновалова, А. Л., та A. L. Konovalova. "Проблемы исчисления и взимания налога на добавленную стоимость : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91794.

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Структура магистерской диссертации состоит из введения, трех глав, заключения и списка использованной литературы. Во введении обосновывается актуальность темы, определяются цели, задачи исследования, указываются объект и предмет исследования. В первой главе рассмотрены понятия, сущность, история развития НДС, раскрывается сущность налогового контроля: его роль и формы организации и особенности взимания НДС. Вторая глава посвящена, проведению исследования практики налогового контроля при налогообложении НДС, анализ механизма взимания НДС, анализ деятельности налоговых органов за исчислением и в
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Selecká, Nikola. "Vývoj spotrebného zdanenia na Slovensku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360191.

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Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.
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Смирнова, А. С. "Фіскальна ефективність непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12581.

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У роботі розкривається актуальність дослідження за обраним напрямом, ставиться проблема, мета і завдання дослідження, визначаються предмет та об'єкт дослідження. У кваліфікаційній роботі розглядаються концептуальні засади непрямого оподаткування, а саме: висвітлюється сутність та визначається ретроспектива розвитку непрямих податків. Проведено моніторинг фіскальної ефективності непрямих податків та прогнозовано їх надходження до державного бюджету України на 2020-2021 роки; виявлено їх вплив на реальний сектор економіки. Розглянуто можливості податкової гармонізації вітчизняного законодавст
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