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Title:PRIMERJALNOPRAVNA ANALIZA OBDAVČITVE DOBIČKA PRAVNIH OSEB V IZBRANIH EVROPSKIH DRŽAVAH
Authors:ID Brajovič, Gregor (Author)
ID Tratnik, Matjaž (Mentor) More about this mentor... New window
Files:.pdf UNI_Brajovic_Gregor_2009.pdf (651,07 KB)
MD5: 3AE69DFF6E1509EC2967D8DB6CC08392
PID: 20.500.12556/dkum/807e97b1-6805-432f-824f-97205aac08fe
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:PF - Faculty of Law
Abstract:Priča smo nenehnim razpravam o davčni politiki Republike Slovenije, njeni učinkovitosti, preobremenjenosti gospodarstva z davki, primerjavah z drugimi državami... Vse to so zelo odmevne in aktualne teme slovenskega vsakdana, ki jim nikakor ni videti konca. Problem se najverjetneje skriva v dinamičnem dogajanju na svetovnem trgu in v pomembnosti davkov za državo z vidika vključenosti v svetovne tokove, s tem zagotavljanju dovolj velike donosnosti in obenem zagotavljanju pogojev konkurenčnosti domačega gospodarstva. Ti dve kategoriji se med seboj največkrat izključujeta in predstavljata svojevrsten izziv vsaki državi. Preprostih in absolutnih rešitev na tem področju ni mogoče pričakovati. Pa vendar diplomska naloga podaja nekaj jasnih izhodišč za potavitev smernic reševanja tega problema. Poudarek je predvsem na davčnih olajšavah, oprostitvah, pravni varnosti sistemov obdavčitve in različnih modelih sistema davka na dobiček v izbranih državah. Osredotočenost na davčno osnovo in podrobna analiza njenih elementov, ob upoštevanju trenutnega stanja gospodarstva, lahko odločilno prispeva k izboljšavi obstoječe ureditve davka na dohodke pravnih oseb. Ob analizi ekonomskih in pravnih vidikov problematike ter upoštevaju vključenosti Slovenije v evropske tokove lahko spoznamo globino in obsežnost obravnavane tematike. V nalogi se osredotočam izključno na davek od dohodkov pravnih oseb, ki predstavlja le del našega davčnega sistema. Njegovo učinkovitost, pravno varnost, izdatnost in druge lastnosti sistema davka od dohodkov pa poskušam okvirno primerjati z izbranimi državami.
Keywords:Davek, obdavčitev pravnih oseb, davčna stopnja, učinkovitost, pravna varnost, primerjava
Place of publishing:Maribor
Publisher:[G. Brajovič]
Year of publishing:2009
PID:20.500.12556/DKUM-12677 New window
UDC:34(043.2)
COBISS.SI-ID:4009771 New window
NUK URN:URN:SI:UM:DK:QK26Q0EU
Publication date in DKUM:15.12.2009
Views:2882
Downloads:339
Metadata:XML DC-XML DC-RDF
Categories:PF
:
BRAJOVIČ, Gregor, 2009, PRIMERJALNOPRAVNA ANALIZA OBDAVČITVE DOBIČKA PRAVNIH OSEB V IZBRANIH EVROPSKIH DRŽAVAH [online]. Bachelor’s thesis. Maribor : G. Brajovič. [Accessed 18 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=12677
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Secondary language

Language:English
Title:ANALYSIS OF CORPORATION INCOME TAXATION IN SELECTED EU STATES
Abstract:We witness the ongoing discussion on tax policy of the Republic of Slovenia, its effectiveness, about congestion of economy to taxes, comparations to other countries... All these are high-profile and current issues that seems to last for ever. Problem is most likely hiding in the dynamic developments in the global market and the importance of taxes for the country in terms of integration into the global flow, thereby providing sufficient profitability, while ensuring the competitiveness of domestic economic conditions. These two categories are not mutualy exclusive and often represent a unique challenge for each country. Simple and absolute solutions in this issue can not be expected. However graduation thesis provides some starting points for setting clear guidelines addressing this problem. Focus point of graduation thesis is mainly on tax incentives, tax exemptions, legal security of tax systems and different models of tax income systems in selected countries. Streaming and focusing on the tax base and a detailed analysis of its components, taking into account the current state of economy, can contribute decisevely to the improvement of the existing income tax regulations. The analysis of economic and legal aspects of the problem, plus understanding inclusion of Slovenija in european streams can give us a cruical knowledge about depth and scope of the present topic. This graduation thesis only deals with corporate taxation which represent only a part of our tax system. Its effectiveness, legal security, eficacy and other characteristics of the income tax system is compared with selected countries
Keywords:tax, corporate taxation, tax rate, efficency, legal security, comparison


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