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Naslov:VPLIV DISKRIMINATORNIH IN NEDISKRIMINATORNIH PRAVNIH NORM NA GOSPODARSKE SUBJEKTE S POUDARKOM NA DAVKU NA DODANO VREDNOST
Avtorji:Mestinšek Podbrežnik, Frančiška (Avtor)
Škof, Bojan (Mentor) Več o mentorju... Novo okno
Datoteke:.pdf MAG_Mestinsek_Podbreznik_Franciska_2011.pdf (990,35 KB)
 
Jezik:Slovenski jezik
Vrsta gradiva:Magistrsko delo (m2)
Organizacija:PF - Pravna fakulteta
Opis:Da bi se v EU dosegel prost pretok blaga, je EU sprejela pravne norme, ki zajemajo: - prepoved uvoznih in izvoznih carin ter dajatev z enakim učinkom med državami članicami, - prepoved količinskih omejitev pri uvozu in izvozu ter ukrepov z enakim učinkom med državami članicami, - prepoved neposredne ali posredne diskriminacije davčne obravnave izdelkov, uvoženih iz drugih držav članic, v primerjavi z istovrstnimi domačimi izdelki in - prepoved uvajanja notranjih davkov na izdelke drugih držav članic, s katerimi bi država članica posredno zaščitila druge izdelke. Ker imajo države članice še vedno dokaj proste roke pri ureditvi davkov, imajo tudi različne davčne stopnje, kar vpliva na gospodarske subjekte, na to kje bodo poslovali in seveda tudi na predmet njihovega poslovanja. EU se zavzema za harmonizacijo davčnih pravnih norm in je doslej še najbolj harmonizirala DDV, kjer se bojuje proti davčnim utajam in poizkuša harmonizirati stopnje davka na dodano vrednost. Vpliv pravih norm, ki nediskriminatorno obravnavajo tako domače kot tuje gospodarske subjekte (gospodarske subjekte iz drugih držav članic) je pozitiven in vpliva resnično na njihovo prosto trgovanje, torej na prost pretok blaga. Na drugi strani pa je vpliv diskriminatornih pravnih norm na gospodarske subjekte bodisi pozitiven bodisi negativen, odvisno za kateri gospodarski subjekt gre. Prav zaradi tega pa se EU zavzema za minimalizacijo diskriminatornih pravil, da bi se tako čimbolj dosegel prost pretok blaga.
Ključne besede:diskiriminatorne pravne norme, nediskriminatorne pravne norme, carine, dajatve z enakim učinkom, količinske omejitve, davki, davek na dodano vrednost
Leto izida:2011
Založnik:[F. Mestinšek Podbrežnik]
Izvor:Maribor
UDK:34(043.2)
COBISS_ID:4196651 Povezava se odpre v novem oknu
NUK URN:URN:SI:UM:DK:6P5LTEL8
Število ogledov:2439
Število prenosov:237
Metapodatki:XML RDF-CHPDL DC-XML DC-RDF
Področja:PF
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Sekundarni jezik

Jezik:Angleški jezik
Naslov:THE EFECT OF DISCRIMINATORY AND NONDISCRIMINATORY LEGAL NORMS UPON BUSINESS ENTITIES NORMS WITH SPECIAL EMPHASIS ON VALUE ADDED TAX
Opis:In order to guarantee a free movement of goods, the European Union has introduced a set of legal norms, which encompass the following: - the prohibition of customs duties on imports and exports and of all charges having an equivalent effect between Member States, - the prohibition of quantitative restrictions on imports and exports, as well as all measures having equivalent effect between Member States, - the prohibition of any direct or indirect internal taxation issued by any Member State on the products of other Member States in excess of that imposed directly or indirectly on similar domestic products and - the prohibition of any internal taxation (by any Member State) of such a nature as to afford indirect protection to other products. Since Member States are still relatively free in their tax regulation (t.e. in determining their fiscal policy), this reflects in their tax rates being fairly different from one Member State to another, which influences the business entities (as to where they will make business, as well as the very subject of their business). The European Union has been trying to endorse the harmonization of tax legal norms and has so far been most successful in the harmonization of the VAT, thus fighting tax evasion, and it has been trying to harmonize VAT rates. The effects of legal norms which influence in a non-discriminatory way the functioning of business entities home and abroad (i.e. in other Member States), can fairly be regarded as positive, since they really boost free trade, i.e. a free movement of goods among Member States. On the other hand, the influence of the discriminatory legal norms upon business entities can be seen as positive or negative, depending on the very sort of each individual business entity. This is exactly why the European Union has been trying to endorse the minimalisation of the discriminatory rules, in order to guarantee a free movement of goods.
Ključne besede:discriminatory legal norms, nondiscriminatory legal norms, customs duties, charges having an equivalent effect, quantitative restrictions, taxes, value added tax


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