20.500.12556/DKUM-10854 DAVEK OD DOHODKA PRAVNIH OSEB TER PRIMERJAVA DAVČNIH STOPENJ ZNOTRAJ EU CORPORATE INCOME TAX AND TAX RATE COMPARISON INSIDE EU Davčni sistemi držav članic EU so neusklajeni, saj je vsaka država članica suverena pri odločanju o svoji davčni politiki. Zaradi te neusklajenosti prihaja do raznih problemov (davčne diskriminacije, dvojnega obdavčevanja, davčne konkurence,…), ki jih želi EU odpraviti s ciljem harmonizacije davčnih politik. Davčna konkurenca je eden izmed temeljnih vzrokov, da države članice znižujejo svoje davčne stopnje davka od dohodka pravnih oseb ter tako skušajo ustvariti podjetjem davčno bolj prijazno klimo. Tako je tudi Slovenija z novim Zakonom o davku od dohodkov pravnih oseb (ZDDPO-2) uspela nekoliko zmanjšati davčno obremenitev podjetij. Kljub trendu nižanja davčnih stopenj so gospodarski subjekti v EU v povprečju visoko obdavčeni. Države članice EU pa imajo zelo različne davčne stopnje davka od dohodka pravnih oseb, saj znaša najnižja davčna stopnja 10 %, najvišja pa 35 %. Razlike v efektivnih davčnih stopnjah med državami članicami pa so le nekoliko nižje. The tax systems of EU Member States are unharmonized, because each Member State is sovereign when we talk about the various decisions in this area. This unco-ordination leads to various problems (tax discrimination, double taxation, tax competition...), which the EU seeks to resolve, with the aim of harmonization of tax policies. Tax competition is one of the main causes that forced the EU Member States to reduce the tax rates of corporate income tax. In this way they are trying to create a more tax-friendly environment. Slovenia to achieve this aim of reduction the tax burden for companies, accepted the new Law on Corporate Income Tax (ZDDPO-2). Despite the trend of the lowering tax rates, companies in the EU are still highly taxed on average. Member States have very different tax rates of corporate income tax. The tax rate varies from 10 % as the minimum and goes up to 35 % as the maximum. While the differences in effective tax rates are slightly lower. davek od dohodka pravnih oseb neposredni davki davčni sistemi zakonska davčna stopnja efektivna davčna stopnja davčna olajšava davčni prihodki davčne oaze davčna utaja Corporate income tax direct tax taxation systems tax rate effective tax rate tax concession tax base tax revenue tax haven tax evasion. true true false Slovenski jezik Angleški jezik Diplomsko delo 2009-06-10 10:05:32 2009-10-14 12:20:44 2022-04-11 16:37:23 2022-04-16 03:21:32 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 9972764 URN:SI:UM:DK:GD6VPSQM UNI_Pavsic_Maja_2009.pdf UNI_Pavsic_Maja_2009.pdf 1 EBFFCB42249DE8BEE16FF0A8D56DE992 1e2b50af099ff53295d457104fb5d2b240bbb1b453076a43a73eac964e4cd888 c940e67e-7c02-11eb-bb7a-00155d0001ca 20.500.12556/dkum/67e5bdfe-4a5c-4f05-81dc-8e73750afb64 https://dk.um.si/Dokument.php?lang=slv&id=9200 Ekonomsko-poslovna fakulteta 0 0 0