Ortega Ortiz, Héctor2024-06-052024-06-052024-05-30https://hdl.handle.net/10115/33374Trabajo Fin de Grado leído en la Universidad Rey Juan Carlos en el curso académico 2023/2024. Directores/as: Alfredo Miguel Cabezas AresThis project embarks on a journey through the fascinating world of trade and taxation within the European Union (EU) and its common market. The reader will encounter: 1. A Historical Glimpse: It will begin with a brief exploration of the EU's rich history, tracing the evolution of its common market from its early roots to its current form. This foundational understanding will help the reader appreciate the complex tapestry of regulations and policies that govern trade within the bloc. 2. Beyond Borders, But Not Barriers: While the common market aims for seamless movement of goods, various hurdles can still arise. An analysis of the different types of barriers that products encounter, including: Physical Barriers: Such as customs checks, quotas, and infrastructure limitations. Technical Barriers: Safety standards, product labeling, and technical specifications can vary across member states, creating challenges for producers. Non-Tariff Barriers: These could include subsidies, government procurement policies, and even cultural preferences that indirectly hinder trade. 3. Safeguarding the Market: To ensure fair competition and protect both consumers and producers, the EU employs various tools, including: Certificates: Products might require specific certificates to demonstrate compliance with safety and quality standards. Tariffs: These import duties aim to level the playing field between domestic and foreign producers. Homologations: Certain products, like vehicles, need to undergo specific approval processes to be sold within the EU. Trade Policy: The EU actively negotiates trade agreements with other countries, impacting market access and regulations. 4. Three Lands, Three Tales: But trade isn't just about products; it's also intertwined with taxation, consequently, this project will zoom in on three specific European countries, including Spain, to compare their tax landscapes an analysis will be performed on the following features: Tax Burdens: How much individuals and businesses contribute to the national coffers. Tax Evasion and Compliance: Examining the measures each country takes to ensure fair and efficient tax collection. Redistribution and Fiscal Policies: Exploring how tax revenue is used to fund public services, social programs, and infrastructure, ultimately impacting the well-being and economic growth of each nation. By exploring these diverse aspects, this project aims to provide a comprehensive understanding of the intricacies of trade and taxation within the EU's common market. Through historical context, analysis of barriers and safeguards, and a comparative look at national tax systems, valuable insights into the complexities and dynamics that shape this ever-evolving economic landscape will be attainedengThe European Union and its Member StatesImport and Export TaxesCustoms DebtExemptions (Subject or Not Subject)DeductionsAdditionsTariffsCAPINCOTERMSTariffs (Customs) (TARIC Nomenclature) (Ad ValoremSpecificMixedCompound) (To estimate the value: Similar/Identical Products/Previous Imports...)CAP (Customs)VAT (Tax)Excise Duties (Tax)Protection of the European ProductAnti-DumpingAnti-SubsidyEU Technical and Safety StandardsNon-Tariff Barriers (LabellingCertificationLicencesSpecific Standards)SafeguardCustoms ControlsDual Use DeclarationCertificate of OriginImport and Export Authorisation for Specific ProductAdministrative Procedures (Value VerificationInspectionetc.)PhytosanitaryVeterinaryPharmacySOIVREExternal HealthControl of Industrial Products: CE MarkingCustoms RegimesRelease for Free CirculationUnion Transit and Common TransitSpecial Destinations: Temporary Importation and Final DestinationInward Processing or Outward ProcessingDeposit and Storage Regime (Temporary Storage WarehouseFree ZoneCustoms Warehouse)Preferences for Developing CountriesBilateral AgreementsUnilateral AgreementsCompetitiveness and Attracting Investment to the EUCOMPARING GENERAL TAXES IN 3 EU COUNTRIESTax Burden for Individuals and Businesses in SpainFranceIrelandTax Evasion and Tax Compliance in SpainRedistribution System and Fiscal Policies in SpainPublic ServicesSocial WelfareMedical CarePensionsEducationEconomic and Social Impact of Taxes Collected in SpainIrelandinfo:eu-repo/semantics/studentThesisinfo:eu-repo/semantics/embargoedAccess