Suchergebnisse

Some of the European Union member states try to tackle the issue of CO2 emissions generated by the transport sector through environmental registration taxes. The aim of the present research is to ascertain whether they use distorting and unfair parameters represented, in particular, by graduated progressive rates. Tax parameters consisting of average and marginal rates, taxes or nominal rates for 26,100 cases are calculated for various CO2 emission levels in passenger cars. We determine the optimal shape of such parameters from the point of grades, shape and progression and we identify differences from the optimum in the monitored countries. It was discovered that from the 13 countries of the European Union that use vehicle registration tax on passenger cars based on CO2 emissions, only Austria applies a tax that approximates the optimum. In five countries, we identified imperfections consisting of the graduated nature or local or global decrease in the rates examined. Registration taxes in the remaining countries are basically incompatible with the requirement of non-distortion. Even those taxes that do not generate significant revenues and are less socially sensitive, as is the case with the environmental registration tax, must be designed in a manner that is fair and non-distorting.

Some of the European Union member states try to tackle the issue of CO2 emissions generated by the transport sector through environmental registration taxes. The aim of the present research is to ascertain whether they use distorting and unfair parameters represented, in particular, by graduated progressive rates. Tax parameters consisting of average and marginal rates, taxes or nominal rates for 26,100 cases are calculated for various CO2 emission levels in passenger cars. We determine the optimal shape of such parameters from the point of grades, shape and progression and we identify differences from the optimum in the monitored countries. It was discovered that from the 13 countries of the European Union that use vehicle registration tax on passenger cars based on CO2 emissions, only Austria applies a tax that approximates the optimum. In five countries, we identified imperfections consisting of the graduated nature or local or global decrease in the rates examined. Registration taxes in the remaining countries are basically incompatible with the requirement of non-distortion. Even those taxes that do not generate significant revenues and are less socially sensitive, as is the case with the environmental registration tax, must be designed in a manner that is fair and non-distorting. ; OA

The European Union countries tend to strongly prefer indirect taxes. This tendency results in the increase of the value added tax rate. In the economic reality, the legal burden of the consumption tax is distorted and it consequently leads to distribution and shift to other entities participating in market transactions. The aim of the paper is twofold. First, to determine the primary value of the relative distribution of the burden on the seller and the buyer. Second, to adjust it for those values which suggest that the increase in the tax burden may result in a reduction in sales prices. Furthermore, the paper aims to follow the conservative approach for determining the minimum values of the shift of the tax burden onto the consumer. The strict determination of the limits of burden distribution is presented within the limits of the actual tax burden. Finally, the partial shift of the increased tax burden onto consumers in the minimum amount of 1/3 is identified together with a significant negative correlation between the size of change of the tax burden and the rate of shift of the tax burden.

Method of taxation of cigarettes in the European Union brings also many negative effects except stable budgetary income, it discourages from harmful consumption or it takes into account the social costs of smoking. Except value added tax also excise composed of part of specific tax and part of ad valorem tax is there imposed on cigarettes. This causes a significant multiplication distorting the market and impacting the consumers in the case of an increase in the costs of producers of cigarettes. The mechanism of calculation of taxes imposed on cigarettes also causes a creation of a duty to pay taxes on taxes. The significant fact is that indicators measuring these effects between 1995 and 2008 are growing or at least are not declining and neither probable future regulation of harmonization of the taxation of cigarettes in the European Union brings any reparation of the given situation. Taxation of cigarettes is not generally transparent, the rate of taxation is based on inconsistent bases and objectives that should be achieved and probably they are not the priority for many countries of the European Union.

The market system is unavailable to reflect negative externalities, caused by road motor trafic, in the realized prices. For that purpose, it would be appropriate to implement a general environmental road tax in the European Union member states. The question is whether the national registers of vehicles are prepared for such a change. Whether this is the case at present, may be found out by means of analyses of the available national registers. The next step is synthetic: the data must be subsequently completed on the basis of the knowledge of needs of currently existing systems of road motor vehicles taxation. In the end, the identified results may be supplemented with the known data published by international institutions. The results of the research show that the present systems of road motor vehicles taxation are utterly different and distortive. Only 12 countries of the European Union have registers which were clearly identified as prepared for the application of the environmental tax. Registers of the remaining countries do not contain one or more data that are necessary for the implementation of the environmental tax. For this reason we may assume that regardless of other determinants, environmental road tax shall not be introduced throughout the European Union in the foreseeable future. ; OA

Empirical study of specific value added tax problems in selected EU member states is focused mainly on the field of providing services. Specifically services provided to a person from the same EU member state, which shall provide this service immediately further to a customer from other EU member state and further provision of service provided by a provider from one EU member state to a recipient of service from other EU member state are concerned and also these services are connected with immovable property situated in the state of provider of service. These issues are solved in the frame of selected EU states – Czech Republic, Slovakia, Hungary and United Kingdom. The results show insufficiencies in treatment of the mentioned field of value added tax not only at the EU level, but also at the national level of the selected states and application of objective provisions in practice as well. General recommendations of process of elimination of insufficiencies causing problems in providing service further or providing service connected with immovable property are here on this base laid down. Except above mentioned facts, this paper also offers wider view on the harmonization process in the field of value added tax in the EU and highlights the significance of value added tax in the general consequences.

The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of excise duties on alcohol and alcoholic products. The main goal of the present research is to identify the relationship between the taxation of spirits, beer and wine on the one hand, and the production and consumption on the other hand. This dependence is examined through the correlation analysis of the degree of taxation and production/consumption. The highest values of negative correlation have been identified between the taxation and consumption/production of wine. The correlation suggests that tax aspects influence both the production and the consumption of wine. Lower values of correlation coefficients between the production/consumption and taxation of beer and spirits show that these taxes represent stable and well predictable revenues of the EU member states' budgets. The obtained results support the significance of fiscal function of these taxes. Thus, there is a contradiction between the main function of excise duties and the real state of affairs in the area of taxes on the consumption of alcohol and alcoholic beverages. These are facts to be considered in the future efforts to harmonize excise duties. ; OA