Please use this identifier to cite or link to this item:
Title: Elements ambientals en la fiscalitat de l'automòbil i dumping fiscal territorial
Author: Grau Ferrer, Mario
Tutor: Quintana Ferrer, Esteban
Keywords: tax law
environmental taxation
tax dumping
car taxation
Issue Date: Jun-2020
Publisher: Universitat Oberta de Catalunya (UOC)
Also see:
Abstract: In the present work, from the practical assumption of a fictitious luxury car rental company with driver, we will examine the taxation of automobiles in Spain paying special attention to those taxes in which its legal regime allows territorial governments to modify partial or totally its regulation, fact that generates a diverse taxation between different territorial areas within the same country. We will observe to what extent the establishment of territorial specific taxes or non-harmonized state taxes in their entirety may lead to situations of territorial fiscal competition that, although it has already been the subject of controversy in taxes witch exclusively collecting purposes has a greater moral significance when its purpose is a global benefit such as environmental protection.
Language: Catalan
Appears in Collections:Treballs finals de carrera, treballs de recerca, etc.

Files in This Item:
File Description SizeFormat 
mgrauferTFM0620_presentació.pdf506,27 kBAdobe PDFThumbnail
mgrauferTFM0620memòria.pdfMemòria del TFM2,04 MBAdobe PDFThumbnail