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Tax incentives in the environmental regulatory framework:Study of the duty regulations on certain means of transport and comparative analysis of the tax burden on the basis of CO2 emissions
dc.contributor | Fernández Izquierdo, María Ángeles | |
dc.contributor.author | Estrelles Navarro, Moisés | |
dc.contributor.other | Universitat Jaume I. Departament de Finances i Comptabilitat | |
dc.date.accessioned | 2016-01-19T11:39:04Z | |
dc.date.available | 2016-01-19T11:39:04Z | |
dc.date.issued | 2015-12-14 | |
dc.identifier.uri | http://hdl.handle.net/10234/145568 | |
dc.description | Treball de Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2015-2016 | ca_CA |
dc.description.abstract | The Human activity has been causing an increase of CO2 emissions. To reduce this pollution, it is important to encourage sustainable environmental behaviors. The main objective of this study is to analyze the registration tax as an incentive environmental tax and to know its real influence on consumption and CO2 emissions. First we carry out a review of the environmental regulatory framework in Spain and in the European Union. Then, we perform an analysis of the legislation of the registration tax. We will also measure the impact of the registration tax in the most relevant economic variables, and finally we will make a comparative analysis observing different budgets of different vehicles, observing the application of the tax in the commercial offers. Our main conclusion is that tax remains distorted by other concepts within budget, and that the standardization of the tax for all premises can be a solution. | ca_CA |
dc.format.extent | 36 p. | ca_CA |
dc.format.mimetype | application/pdf | ca_CA |
dc.language.iso | eng | ca_CA |
dc.publisher | Universitat Jaume I | ca_CA |
dc.rights.uri | http://rightsstatements.org/vocab/CNE/1.0/ | * |
dc.subject | Grau en Finances i Comptabilitat | ca_CA |
dc.subject | Grado en Finanzas y Contabilidad | ca_CA |
dc.subject | Bachelor's Degree in Finance and Accounting | ca_CA |
dc.title | Tax incentives in the environmental regulatory framework:Study of the duty regulations on certain means of transport and comparative analysis of the tax burden on the basis of CO2 emissions | ca_CA |
dc.type | info:eu-repo/semantics/bachelorThesis | ca_CA |
dc.educationLevel | Estudios de Grado | ca_CA |
dc.subject.jel | 8H | ca_CA |
dc.subject.jel | 11K | ca_CA |
dc.rights.accessRights | info:eu-repo/semantics/restrictedAccess | ca_CA |
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Grau en Finances i Comptabilitat [443]
FC1049