National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Motor vehicle taxation in the EU
Trifončovski, Stanislav ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this thesis is to describe the motor vehicle taxation in the Member States of the European Union. The thesis is divided into three sub- chapters. The first chapter describes the historical development of the laws of the Member States of the European Union in the field of vehicle taxation. This chapter also describes types of charges, which may be subject to motor vehicles. This chapter ends with the introduction of EURO emission standards and their impact on motor vehicle taxation. The second chapter is devoted to the collection of road tax in the Czech Republic and its beneficiaries, the State Transport Infrastructure Fund. The third chapter discusses the issue of motor vehicle taxation in individual member countries of the European Union, including specific taxes in individual states, their structures and their revenues.
Dependency analysis of petrol taxation on selected factors in the EU
Trifončovski, Stanislav ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this bachelor's thesis is to find out, whether there is a relation between taxation of unleaded petrol and selected economic, tax and social-institutional factors (independent variables). The thesis observes environment of 27 European Union member states during time period of 2008 to 2012. The thesis expresses in unleaded petrol taxation in two forms as effective taxation including excise tax and VAT and as excise taxation without effect of VAT. This thesis analysesrelations for both unleaded petrol taxations separately. The thesis due to regression analysis pointed out factors with dependent relation to unleaded petrol taxation. The result is a determination if selected factors affect petrol taxation, what is the influence and what economic reasons may reason.

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