20.500.12556/DKUM-19302 PRIHODNOST NAČELA POVEZANOSTI POSLOVNE IN DAVČNE BILANCE V EVROPSKI UNIJI THE FUTURE OF THE DEPENDENCE PRINCIPLE OF BUSINESS AND TAX BALANCE SHEET IN THE EUROPEAN UNION Harmonizacija računovodstva in neposrednih davkov sta področji, katerima Evropska komisija posveča veliko pozornosti. EU je z sprejetjem 4. in 7. direktive ter MSP in kasneje MSRP naredila velik korak na področju računovodstva ter povezanosti znotraj EU. S tem so države članice postale bolj povezane, saj so bili njihovi temeljni računovodski izkazi lažje primerljivi. To pa je pripomoglo k obsežnejšemu meddrždavnemu poslovanju podjetij. Področje neposrednih davkov pa ni dohitevalo sprememb računovodstva, zaradi tega so države članice še vedno bile obdavčene dvojno. Zato je EU predlagala enotno davčno osnovo, ki pa ne pomeni enotne davčne stopnje. Države članice razmišljajo v smeri sprejetja skupne konsolidirane davčne osnove za davek od dohodka prvnih oseb in v ta namen je Evropska komisija pripravila predlog o sprejetju direktive Sveta o CCCTB. Dokončna odločitev v tej smeri je ostala v rokah držav članic, EU pa je do sedaj naredila vse, da je to področje čim bolj nazorno prikazala javnosti. Kakšna bo prihodnost na področju računovodstva in davkov, si lahko vsak drugače zamišlja, zagoto pa je, da se bo nadaljeval proces harmonizacije. The harmonization of accounting and direct taxes is an area that the European Commission pays great attention to. With the adoption of the 4-th and 7-th directive and IAS and later IFRS, the EU made a major step on the field of accounting and integration within the EU. With this the member states have become increasingly connected as their basic financial statements were more easily comporable. This helped to expand the interstate commerce business. The scope of direct taxes is not catching up with the changes in accounting and for this member states have always been taxed twice. Therefore, the EU proposed a single tax base that does not mean a uniform tax rate. The member states are considering adopting the direction of the Common Consolidated Corporate Tax Base for corporations. To enable this the European Commission adopted the proposal for a Council Directive on CCCTB. The final decision in this direction has remained in the hands of Member states. The EU has so far done everything possible to clearly display this idea to the public. We can only imagine what the future of accounting will be, but certainly the process of harmonizatio will continue. poslovna bilanca stanja davčna bilanca stanja načelo povezanosti Mednarodni standardi računovodskega poročanja Slovenski računovodski standardi neposredni davki skupna konsolidirana davčna osnova za davek od dohodka pravnih oseb harmonizacija odvisnost. business balance sheet tax balance sheet the principle of integration International Financial Reporting Standards Slovenian Accounting Standards the corporation income tax Common Consolidate Corporate Tax Base harmonization dependency. true true false [M. Štifter] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2011-07-04 13:07:43 2011-11-16 14:10:50 2022-04-13 15:15:56 2023-12-25 03:16:57 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 10834204 URN:SI:UM:DK:UWGVNEVN UNI_Stifter_Mateja_2011.pdf UNI_Stifter_Mateja_2011.pdf 1 5E726A174EDA6BE2CB75B72FD76F8E04 2dc1e39bec12a6c454a241961e9467f81e4e8544766012216d7cd625a811fd6c 57f9ed26-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/f491810b-6aeb-40e8-b316-7fad6cd39695 https://dk.um.si/Dokument.php?lang=slv&id=23391 Ekonomsko-poslovna fakulteta 0 0 0