Passenger cars taxation. Romania's case

Lazar, Sebastian (2009): Passenger cars taxation. Romania's case. Published in: CD of the VII International Scientific Conference - Management, Economics and Business Development in the New European Conditions (29 May 2009)

Abstract

The paper presents the Romania tax framework concerning passenger cars taxation in a comparative manner in European context. This framework causes a lot of criticism from European officials and led to some reconsideration that shaped the actual form, which, in our opinion, can be further improved. The paper designs a new methodology of the assessment of the tax, which smoothed its progressivity, which can be considered as exaggerate.

• Item Type: MPRA Paper
• Language: English
• Keywords: vehicles taxation, comparative analyses, progressivity of taxation, improvement
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H21 - Efficiency ; Optimal Taxation

References

Commission of the European Communities (2005) - Proposal for a Council Directive onPassenger Car Related Taxes, Brussels, 5.7.2005, COM(2005) 261 final, available at: http://eur-lex.europa.eu/LexUriServ/site/en/com/2005/com2005_0261en01.pdf;

Commission of the European Communities (2005) – Annex to the Proposal for a Council Directive on Passenger Car Related Taxes, Brussels, 5.7.2005, COM(2005) 261 final, available at: http://ec.europa.eu/taxation_customs/resources/documents/taxation/other_taxes/passenger_car/impact_assessment_EIAfinal_en.pdf;

Commission of the European Communities (2007) - Results of the review of the Community Strategy to Reduce CO2 Emissions from Passenger Cars and Light-commercial Vehicles, available at: http://eur-lex.europa.eu/LexUriServ/site/en/com/2007/com2007_0019en01.pdf;

European Commission – Directorate General for Environment (2002) - Fiscal Measures to Reduce CO2 Emissions from New Passenger Cars, available at: http://ec.europa.eu/taxation_customs/resources/documents/co2_cars_study_25-02-2002.pdf;

European Commission - DG Taxation and Customs Union (2002) - Study on Vehicle Taxation in the Member States of the European Union, available at: http://ec.europa.eu/taxation_customs/resources/documents/vehicle_tax_study_15-02-2002.pdf;