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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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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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Гортолум, В. А. "Фіскальна функція митної політики України". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12715.
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У роботі досліджено концептуальні засади митної політики. Проаналізовано сучасні тенденції митної політики, спрямованої на наповнення Державного бюджету України. Проведено моніторинг надходжень митних платежів до державного бюджету та здійснено оцінювання їх фіскальної ефективності. Розглянуто прогнозування митних платежів як інструмент реалізації митної політики. Визначено прогресивний зарубіжний досвід справляння митних платежів, який може бути адаптований до вітчизняної практики. Запропоновано пріоритетні напрями підвищення ефективності реалізації фіскальної функції митної політики в Україні.<br>The conceptual bases of customs policy are investigated in the work. The modern tendencies of the customs policy directed on filling of the State budget of Ukraine are analyzed. The receipts of customs payments to the state budget were monitored and their fiscal efficiency was assessed. The forecasting of customs payments as a tool for the implementation of customs policy is considered. Progressive foreign experience in levying customs payments has been identified, which can be adapted to domestic practice. The priority directions of increase of efficiency of realization of fiscal function of customs policy in Ukraine are offered.
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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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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 principais determinantes da receita dos Impostos Especiais de Consumo em Portugal"?.<br>Excise Tax are one of the oldest taxes in the world, however the analysis of this subject has been little explored by worldwide authors, compared to other taxes. In Portugal, studies on the determinants of Excise Tax revenues have received little attention from academic world, with the exception of some studies in the field of Taxation. Through this study we seek to explain the worldwide historical context of the introduction of this type of tax, as well as to answer our starting question: "What are the main determinants of Excise Tax revenues in Portugal"?.<br>info:eu-repo/semantics/publishedVersion
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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 законодавства у сфері непрямого оподаткування із податковим законодавством Європейського Союзу.
В процесі роботи зроблено висновки та пропозиції щодо перспективних напрямків вдосконалення непрямого оподаткування в Україні з метою забезпечення розвитку податкової системи.<br>The paper reveals the relevance of the study in the chosen direction, sets the problem, purpose and objectives of the study, determines the subject and object of the study.
The qualification work considers the conceptual principles of indirect taxation, namely: the essence is highlighted and a retrospective of the development of indirect taxes is determined.
The fiscal efficiency of indirect taxes was monitored and their receipts to the state budget of Ukraine for 2020-2021 were forecast; their influence on the real sector of the economy is revealed.
Possibilities of tax harmonization of domestic legislation in the field of indirect taxation with the tax legislation of the European Union are considered.
In the course of the work, conclusions and proposals were made on promising areas for improving indirect taxation in Ukraine in order to ensure the development of the tax system.
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Adomaitytė, Renata. "Fizinių ir juridinių asmenų apmokestinimo netiesioginiais mokesčiais teisinė analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070109_131839-60322.
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Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.
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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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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 allows me to infer cigarette demand effects, and I find that the price elasticity of demand for cigarettes in Kansas becomes significantly more elastic closer to a low tax border. Model estimates for gas stations with convenience stores and tobacco retailers suggest that a Kansas cigarette excise tax decrease would result in more sales tax revenue on average for counties within 50 miles of a low tax Kansas border, ceteris paribus.
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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 developed by the medical device industry including: innovation, jobs, patient care, and loss of global leadership. It also looks at the arguments that were translated into the actions, which were followed by the medical device industry: campaign contributions, lobbying, and interest groups. In conclusion, the importance of unofficial actors, their framing of the issues, and how that framing develops into action are recognized and understood.<br>Master of Arts
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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 master thesis, a literature study has been conducted with the goal of evaluating if an excise tax should be introduced in an efficient way on unhealthy sugar-sweetened beverages in Sweden. This case study is built on secondary data where reports and official statistics, from governments and health authorities/organizations, have been studied both for Sweden as well as from other countries. There has been a particular focus on Sweden's neighbouring countries Denmark and Finland, who has both experiences in the implementation of a “sugar tax”. Our theory is that introducing an excise tax on sugar-sweetened beverages will reduce the demand and consumption of these products, which will reduce welfare disease such as obesity and diabetes and yield a tax income for the state. However it is important to have in mind that the reduced consumption also will result in less tax income from the no longer sold goods, fewer personnel employed in the producing industries etc. The results showed that the overall sugar consumption actually has decreased in Sweden, as well as the overall consumption of sugar-sweetened beverages. However during the same time period the average calorie consumption and BMI has continued to increase resulting in a more unhealthy population that results in increased medical expenses. In conclusion an excise tax on sugar-sweetened beverages will not solve the welfare disease problems but may positively influence health. However it comes with a price also for the state from both gains and loss in tax incomes and increased administrations costs for managing the new tax. Finally it should be noted that since sugar-sweetened beverages are unhealthy products, which do not contribute to any positive health effects, sugar taxation might still be considered.
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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 commodity taxes are presumably lower along borders, the impacts of state commodity taxes on retail activity may be different for counties closer and further away from the state border. Considering retail establishments and employment of industries that are most likely to be affected by consumers’ cross-border shopping activity, I find that that the impacts of domestic and the nearest neighboring states’ sales and excise tax rates on counties’ retail establishments and employment depend on the distance to the state border. However, contrary to what would be expected, the impacts tend not to be very robust.
Second, I investigate whether consumers’ cross-border shopping to low commodity taxed states influence state governments to engage in strategic competition in multiple tax policies. Previous works on fiscal competition document that state governments engage in commodity tax competition to gain cross-border shoppers. Specifically, the empirical research find that changes in neighboring states’ one commodity tax rate influence changes in a home state’s same commodity tax rates. However, these studies do not address whether changes in neighboring states’ one commodity tax rate also induce the home state to adjust other taxes, either other commodity taxes or possible income taxes. Using a panel of the United States’ state-level data for the period 1977−2002, I estimate the reaction functions not for a single tax rate but multiple rates. In this framework, I find that states react to neighbors’ lower tax rates on one tax base by changing rates on either the same tax base or/and other tax bases, thereby suggesting that states engage in strategic competition in multiple tax rates to meet their revenue goals.
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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 the EAC as a whole.
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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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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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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, a large part of these emissions are not included in any pricing system or market. Therefore, aviation is a source of negative externalities and the Swedish air passenger tax is an instrument implemented to correct for these negative externalities. Previous studies that have evaluated similar taxes and their effects have reached different conclusions. I have used the difference-in-difference method to estimate any effect from the introduced aviation tax in Sweden. Denmark is used as the control group to compare the development in Sweden with. I found that the tax has had a decreasing effect on passenger numbers in Sweden. It is discussed however if this estimated decrease in passenger numbers might be biased and thus overstated. It is also discussed if this decrease might be due to other reasons than the air passenger tax itself.
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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 pricing of publicly produced inputs for competitive downstream industries under a general equilibrium setting and with a general production technology. We emphasize the dependence of the price structure of the private sector upon public prices and explore the consequences on the public pricing rules with such a dependence. In the third essay, we consider the design and reform of commodity taxes with a given general income tax. The major part of the paper investigates tax reforms which are Pareto-improving from the status quo, with and without lump-sum taxes.<br>Ph. D.
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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 оподаткування України на сучасному етапі розвитку держави та запропоновано заходи вдосконалення ефективності справляння акцизного податку в Україні.<br>The paper considers theoretical aspects of excise tax collection, as well as practical issues of state tax policy in the field of excise taxation.
The fiscal efficiency of the excise tax collection system in Ukraine is studied, the dynamics, structure and level of execution of excise tax revenues to the State and Consolidated budgets for the last five years are analyzed, the results of tax control in the field of excise taxation of Ukraine are analyzed.
The problematic issues of formation and implementation of tax policy in the field of excise taxation of Ukraine at the present stage of development of the state are identified and measures to improve the efficiency of excise tax collection in Ukraine are proposed.
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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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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 punktskatters påverkan i sin avhandling The Economics of Excise Taxation, han diskuterar främst varorna tobak och alkohol som har ”punktbeskattats”. Han diskuterar att specifika varor som tobak och alkohol fungerar att sätta punktskatt på just för att de är specifika och lätta att administrerar. I min undersökning har jag undersökt vad nöjesskatten som lag egentligen innebar och om det fanns några oenigheter till vilka nöjestillställningar som skulle beskattas. Nöjesskatten innebar att nästan alla form av nöjen som var aktuella första halvan av 1900-talet skulle beskattas, dit räknades inte bara teater utan även travkörning och luftballongsflygning. Det har även visat sig att det fanns en hel del oenigheter om vad som bör räknas som nöjestillställning alls, vad som trots att det var en nöjesställning inte borde beskattas och vad som borde beskattas men lägre än annat. Efter att ha identifierat nöjesskatten så valde jag att titta på hur en teater- och biografverksamhet handskades med den mellan perioden 1925-1939 och verksamheten jag valt är Uddevalla Teater AB i staden Uddevalla på Sveriges västra kust. Det visade sig att teatern i Uddevalla inte betalade nöjesskatten en enda gång under den perioden jag undersökt.<br>The autumn of 1919 in Sweden was added a tax which would tax entertainment. Its main task was to increase revenues for the municipality. The reason for this tax's rise was that Sweden was financially problematic after the First World War and now had to take some measures to stabilize it again. One of these measures was to add new taxes, which the Entertainment tax was one of them. The Entertainment tax is a so-called excise tax. An excise duty is to increase revenue to the state. Sijbren Cnossen discusses the effects of excise duties in his thesis The Economics of Excise Taxation, he mainly discusses the goods tobacco and alcohol that have been "punished". He discusses that specific goods such as Tobacco and Alcohol work to tax only because they are specific and easy to administer. I have investigated my investigation of what the Entertainment tax as a law really means and whether there were any disagreements to what entertainment events would be estimated. The Entertainment tax meant that almost every form of entertainment that was current first half of the twentieth century would be taxed, not only theater but also trafficking and air ballooning. It has also been shown that there was a great deal of disagreement about what should be considered as a state of entertainment at all, what a entertainment should not be taxed and what should be taxed but lower than anything else. After identifying the Entertainment tax I chose to look at how a theater and cinema business dealt with it between 1925-1939 and the business I chosed was Uddevalla Teater AB in the town of Uddevalla on Sweden's west coast. It turned out that the theater in Uddevalla did not pay the satisfaction tax one time during the period I investigated.
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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 used to examine the flight tax implemented in Sweden on April 1st2018. Purpose: Toexamine student’s attitudes towards excise taxation as an incentive to reduce emissions from air traffic, and whether there was a difference in attitudes between students from different disciplines. Research question: What are Swedish students’ attitudes towards excise tax onflights to reduce emissions? Is there adifference in attitude towards the flight tax depending on the students’ field of studies? Method: Quantitative approach with questionnaire responses as the main empirical data material for analysis. Conclusion: A majority of students participating were positive towards the newly implemented flight tax. Students from an environmental discipline were positive to a greater extent than other students.
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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 monitored by Czech Statistical Office. First part of this thesis contains mostly theoretical introduction and impact theory of taxes. Second part deals with particular consumption taxes and their short-term impact. The third part of this thesis contains the statistical analysis.
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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 taxation of tobacco products, which is the means for the harmonization of excise duties in the European Union. There is some space given to the development of the rates of excise duty on tobacco products and revenues of this tax, including their evaluation. The final analysis compares alternatives of the tax rates as they could be set from 2014 following the development of the future exchange rate according to the Ministry of Finance forecasts and at different rates of value added tax.
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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 different alcohol consumption levels and with different regulatory measures in effect; the work thus divides the EU-countries to groups of different traditions and level of control (the Global Alcohol Policy Report by WHO is used as a source of information in this regard). The data available for the selected countries are then subject to research regarding statistical relevance of the excise tax - consumption relation. The paper thus answers a question of alcohol demand elasticity and also the question of the differences in the consumption attributes in various cultural and regulatory conditions. As a source of the relevant information, analytical parts of OECD, WHO and CSU (Czech Statistical Office) databases are used in the paper.
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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.
Full textAbstract:
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. Increasing rates but also leads to a decrease in consumption of these products and has an impact on the number of detected cases of tax evasions in the area of excise taxes.
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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.
Full textAbstract:
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 surinkimui. Kadangi mokesčių sistema kardinaliai keitėsi nuo 2009 metų, išanalizuota kaip keitėsi tų metų pirmo ketvirčio pajamų surinkimas iš pagrindinių mokesčių. Rašant darbą atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt.<br>Master‘s thesis covered theoretical elements of forming tax system, i.e. significance and importance of taxes prosecuting functions of government, principals of taxation and its limit, the tax burden, finally, tax system of the Lithuanian Republic is provided. Lithuanian tax system is analyzed, with attention to the basic taxes, i.e., personal income tax, profits tax, value-added tax, and excise duty tax. The study analyzed the tax revenue to the national budget for the 2004 - 2008 m. period, identifying the positive and negative factors bearing on the collection of tax revenues. Since the tax system has changed radically since 2009, analyzed the changes of the year the first quarter of the revenue collection of the main taxes. The analysis of scientific, statistical, normative and other kind of literature is carried out; research methods such as logic analysis and synthesis, comparative analysis, relative values, graphical presentations are applied in the study.
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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.
Full textAbstract:
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 basis of the data obtained from the Czech Statistical Office and own calculations.
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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.
Full textAbstract:
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 on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.
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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.
Full textAbstract:
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
pricing behavior to models of price leadership that, while important, have received limited
attention. The investigation focuses on the U.S. brewing industry, where price leadership
appears to be an important type of firm behavior.
The analysis is conducted in two stages. In the first stage, the recent Distance Metric
(DM) method devised by Pinkse, Slade and Brett is used to estimate the demand for 64
brands of beer in 58 major metropolitan areas of the United States. This study adds to
previous applications of the DM method (Pinkse and Slade; Slade 2004) by employing a
demand specification that is more flexible and also by estimating advertising substitution
coefficients for numerous beer brands.
In the second stage, different pricing models are compared and ranked by exploiting
the exogenous change in the federal excise tax of 1991. Demand estimates of the first
stage are used to compute the implied marginal costs for the different models of pricing
behavior prior to the tax increase. Then, the tax increase is added to the these pre-tax
increase marginal costs, and equilibrium prices for all brands are simulated for each model
of pricing behavior. These "predicted" prices are then compared to actual prices for model
assessment.
Results indicate that Bertrand-Nash predicts the pricing behavior of firms more closely
than other models, although Stackelberg leadership yields results that are not substanitally
different from the Bertrand-Nash model. Nevertheless, Bertrand-Nash tends to
under-predict prices of more price-elastic brands and to over-predict prices of less price-
elastic brands. An implication of this result is that Anheuser-Busch could exert more
market power by increasing the price of its highly inelastic brands, especially Budweiser.
Overall, actual price movements as a result of the tax increase tend to be more similar
across brands than predicted by any of the models considered. While this pattern is not
inconsistent with leadership behavior, leadership models considered in this dissertation
do not conform with this pattern.<br>Ph. D.
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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.
Full textAbstract:
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.
Full textAbstract:
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, Lithuania and Russian Federation. Linear model with mixed effects is estimated to uncover the strength and direction of dependency of alcohol policy on own price elasticity of demand for alcoholic beverages in the above mentioned countries. Results show, that politicians of Azerbaijan, Georgia, Lithuania and Russian Federation set the alcohol policy in accordance with maximization of tax revenue hypothesis, while Latvians seems to be rather vote maximizers. I have expected the politicians in Baltic states to behave similar and also least populistically from studied countries. But my expectations were not fulfilled.
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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.
Full textAbstract:
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 наведено можливості
його адаптації в Україні. Виявлено проблеми в оподаткуванні юридичних осіб та
запропоновано шляхи його вдосконалення.<br>The paper considers the theoretical aspects of the system of corporate taxation: the historical
foundations of corporate taxation, the characteristics of the current system of corporate taxation and its
legal regulation.
The formation of budget revenues at the expense of taxes from legal entities is analyzed, the tax
burden on the enterprise is estimated, the model of influence of tax factors on the revenues of the State
budget is built.
The foreign experience of corporate taxation is considered and the possibilities of its adaptation
in Ukraine are given. Problems in the taxation of legal entities are identified and ways to improve it are
suggested.
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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.
Full textAbstract:
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 hypothesis is confirmed, the thesis contains a proposal for amendment in excise taxes which of the three possible options is chosen variant of the introduction of new taxes, the taxes on sweets. This part is undoubtedly the greatest benefit of the whole thesis. The work assumes that the introduction of this tax has had a positive impact on the state budget of 6-7 billion Czech crowns.
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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.
Full textAbstract:
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.
Full textAbstract:
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 peruana, a través del contrato de fideicomiso, el fideicomitente transfiere en dominio fiduciario a favor del fiduciario diversos bienes, derechos y obligaciones, los mismos que deben ser afectados a la consecución de un determinado fin. De tal manera se constituye un patrimonio autónomo que no responde por las obligaciones del fideicomitente ni del fiduciario. Pese a la claridad de dichas disposiciones, los autores evidencian que en la realidad se presentan situaciones problemáticas de concepto que tienen consecuencias prácticas con el tratamiento de los inmuebles sujetos a dominio fiduciario.
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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.
Full textAbstract:
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 situação da tributação na UE e na Zona Euro (ZE) em 2012, compreender a evolução e as principais tendências do período em estudo e comparar a posição de Portugal e Espanha face aos restantes países da UE.
Os resultados indicam que, em média, o nível de tributação sobre os impostos especiais de consumo diminuiu na maioria dos países da UE, incluindo Portugal e Espanha. Já o nível de tributação sobre os outros impostos especiais aumentou na maioria dos países da UE, incluindo Portugal e Espanha.<br>The present study focus on the evolution of the excise duty ("impostos especiais de consumo") and other special taxes in the 27 members of the European Union, for the period comprised between 1995 to 2012. For this analysis, the study assess six taxes: excise duty; other tax on production; tobacco and alcohol and alcoholic beverages taxes; environmental tax and environmental tax on energy.
The main purpose of this study consists in the analysis of the current tax regime in the European Union and Euro Zone in 2012, understand the evolution and main trends in the timeframe under analysis and compare the tax regime currently in force in Portugal and Spain with the tax regime in the remaining countries of the European Union.
The results indicate that, on average, the taxation levels of the excise duty decreased in the majority of the European Union countries, including Portugal and Spain. On what concerns the other special taxes, the degree of taxation increased in most of the countries of the European Union, including Portugal and Spain<br>info:eu-repo/semantics/publishedVersion
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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.
Full textAbstract:
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 criterion for governmental intervention evaluation. We have no ambition to find the clearly best method for reduction of smoking behavior. We will attempt to point out that there are several contradictions among proclaimed and actual consequences of governmental interventions.
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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.
Full textAbstract:
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.
Full textAbstract:
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 relevantes del Impuesto de Alcabala, procurando servir de aporte para la futura mejora de este tributo.
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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.
Full textAbstract:
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 розкоші, запровадити податок на виведений капітал.<br>The work considers the theoretical foundations and practical aspects of
corporate taxation. The basic taxes and fees paid by business entities are described.
The influence of the main paid taxes on the filling of the revenue part of the
Consolidated Budget of Ukraine is analyzed, and also the influence of the tax burden
on the production activity of enterprises in Ukraine is diagnosed.
The main ways to solve the problems of the corporate taxation system are
proposed, in particular, to introduce a differentiated scale of VAT rates, to expand
the list of excisable goods, which will include luxury items, to introduce a tax on
withdrawn capital.
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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.
Full textAbstract:
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 revenues from excise taxes on tobacco products, development costs incurred in removing the negative consequences of tobacco consumption and the like. The aim of this work is the processing of the material on the development of tobacco consumption and evaluation of revenue and expenses resulting from the consumption of tobacco products, including the negative consequences, which will be proposed for their elimination.
42
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.
Full textAbstract:
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 %.
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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.
Full textAbstract:
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 on the tobacco products' market make the efficient regulation difficult.
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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. 15 § LSE uppfyller inte syftet enligt förarbetena rörande skattelättnaderna för datorhallar. Enligt förarbetena framgår det tydligt att syftet är att även colocation-datorhallar är minst lika konkurrensutsatta och elintensiva som andra datorhallar, och därför bör anses lika berättigade till statsstöd som företagsspecifika datorhallar. I 1 kap. 11b § p. 4 framgår dock att stödmottagaren är elförbrukaren, vilket i colocation-sammanhang med största sannolikhet bör ses som colocation-företagens kunder, inte colocation-företagen själva. Detta skiljer sig gentemot de företagsspecifika datorhallarna, vilka förbrukar elen själva i de egna datorhallarna. SKV:s ställningstagande, vilket tolkar begreppet ”förbrukare av el” som ”den som äger utrustningen som elen förbrukas i”, får anses innebära en korrekt tolkning av lagen, så som den nu är utformad. Detta medför att det krävs en lagändring av vem som är stödmottagare i datorhallssammanhang för att syftena med förarbetet ska kunna uppnås. Omformuleringen kan lämpligen ske genom att begreppet stödmottagare, byts från ”förbrukaren av el” till något som tar sikte på själva datorhallen. I nuläget utgår statsstöd till sådana bolag, oavsett verksamhet, som hyr plats för sina servrar hos colocation-datorhallar som uppnår de tekniska kraven på bl.a. installerad effekt för att räknas som datorhall vars elförbrukning ger rätt till stöd. Det skulle möjligen kunna anses att ett så brett spann av stödmottagare inte stämmer överens med vad Sverige angett till kommissionen vid underrättelserna om statsstöd enligt GBER. Eftersom datorhallarna ger många fördelar för Sverige i form av exempelvis inkomster till statskassan och arbetstillfällen, så är det viktigt att Sverige upprätthåller konkurrenskraftiga förutsättningar för att attrahera fler datorhallsföretag. En del av att upprätthålla konkurrenskraften är att ha konkurrenskraftiga regler, däribland konkurrenskraftig prissättning på elen. Jag finner tre lösningar på stödmottagar-problematiken för colocation-företag. Antingen så får man ansöka om stöd istället för att använda sig av gruppundantaget, för att på så vis känna sig säkrare på att stödet blir korrekt utformat, eller separera colocation-regeln från LSE för att komma bort från stödmottagar-problematiken. Det tredje alternativet, vilket jag anser lättast, är att formulera ett tillägg i LSE, gällande vem som anses vara stödmottagare i datorhallssammanhang, exempelvis kopplat till vem som anses vara ägaren till infrastrukturen i datorhallarna. Finlands motsvarighet till vår lättnadsregel slipper uppdelningsproblematiken mellan företagsspecifika datorhallar och colocation-datorhallar, då de ser datorhallsföretagen som skattskyldiga, och då tillämpar en lägre skattesats för elen som datorhallarna förbrukar. LSE skiljer sig dock på flera sätt från den finska lagen. Detta gör att även om inspiration kan inhämtas kring hur fokus bör flyttas för stödmottagar-rollen i datorhallssammanhang till att inbegripa själva datorhallen snarare än elförbrukaren, så är det inte möjligt att kopiera den finska utformningen rakt av heller.
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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.
Full textAbstract:
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 продуктов в России и Казахстане.<br>The master's thesis is devoted to the study of problems and the development of ways to improve the excise taxation of oil products in Russia and Kazakhstan. The final qualifying work consists of an introduction, three chapters, a conclusion, a list of sources and applications. The first chapter examines the theoretical foundations of excise taxation of oil products. The second chapter provides a comparative analysis of the receipts of excise taxes on oil products in the budgetary systems of Russia and Kazakhstan. The third chapter is devoted to the directions of improving the excise taxation of oil products in Russia and Kazakhstan.
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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.
Full textAbstract:
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 decreto legislativo 1419. Para el segundo capítulo, se plantea los problemas e hipótesis, principales y específicos. En el tercer capítulo se plantea la metodología cualitativa y cuantitativa en la que desarrollaremos la investigación, como también se determinará la muestra. En el cuarto capítulo, se aplicará los instrumentos de investigación como son las encuestas a los contadores del sector casino y tragamonedas y las entrevistas a profundidad de los especialistas en el tema, por lo cual en el quinto capítulo se analiza el impacto que genera la aplicación del impuesto selectivo al consumo en este rubro. Por último, se realiza las conclusiones y recomendaciones en base a las hipótesis planteadas.<br>This research is carried out to analyse the tax and financial impact of the application of the selective consumption tax in the casino and slot machines sector in the Miraflores district in 2019. In the first chapter, all the necessary information in order to know the definitions of our main variables such as the selective consumption tax, the tax and financial impact, in addition to being able to understand how the tax system works in casino and slot companies and its changes that have been given with legislative decree 1419. For the second chapter, the main and specific problems and hypotheses are raised. In the third chapter, the qualitative and quantitative methodology in which we will develop the research is proposed, as well as the sample will be determined.
In the fourth chapter, the research instruments will be applied, such as surveys of accountants in the casino and slot machines sector and in-depth interviews with specialists on the subject, for which reason the fifth chapter analyses the impact generated by the application. of the selective consumption tax in this area. Finally, conclusions and recommendations are made based on the hypotheses raised.<br>Tesis
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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.
Full textAbstract:
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 непрямого оподаткування в Україні.<br>The paper considers the theoretical foundations of indirect taxation, reveals the essential characteristics of taxes and their elements, traditional and modern features of the typification of indirect taxation, information and analytical support for the functioning of indirect taxes. The practice and problems of functioning of the mechanism of indirect taxation in Ukraine are analyzed. An analysis of indirect taxes from the standpoint of their fiscal and regulatory functions. The foreign experience of tax control over the collection of indirect taxes is studied and the ways of improving the mechanism of indirect taxation in Ukraine are suggested.
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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.
Full textAbstract:
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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Лукомський, А. О. "Особливості здійснення митного контролю Золотою Ордою на територіях Київської Русі". Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/9816.
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В повідомленні досліджуються особливості здійснення митного контролю Золотою Ордою на території Київської Русі. Пропонуються висновки і рекомендації.<br>В сообщении исследуются особенности осуществления таможенного контроля Золотой Ордой на территории Киевской Руси. Предлагаются выводы и рекомендации.<br>In a report is probe the features of realization of custom control by Gold Horde on territory of Kievan Rus. Conclusions and recommendations are offered.
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Дормідонтова, Д. С. "Податки на споживання: фіскально-регулююча роль та проблеми функціонування". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12573.
Full textAbstract:
У роботі розглядаються теоретичні засади непрямого оподаткування в
Україні.
Проведено оцінку ефективності непрямого оподаткування в Україні та
проаналізовано вплив податків на споживання на наповнення дохідної частини
Державного бюджету України.
Досліджено зарубіжний досвід непрямого оподаткування та можливість
його імплементації в українську практику, а також запропоновано напрями
удосконалення непрямого оподаткування з урахуванням інтеграційних
процесів в Україні.<br>The paper considers the theoretical principles of indirect taxation in Ukraine.
The effectiveness of indirect taxation in Ukraine is assessed and the impact of
consumption taxes on the revenue side of the State Budget of Ukraine is analyzed.
The foreign experience of indirect taxation and the possibility of its
implementation in Ukrainian practice are studied, and also the directions of
improvement of indirect taxation taking into account integration processes in
Ukraine are offered.