20.500.12556/DKUM-44569 ANALIZA OBDAVČITVE DOHODKA PRAVNIH OSEB KNEŽEVINE LIECHENSTEIN V PRIMERJAVI Z OBDAVČITVIJO V SLOVENIJI Analysis of corporation tax of Principality of Liechtenstein in relation to taxation in Slovenia S procesom globalizacije ter zaradi zahtev kapitalskih trgov po vedno večjem dobičku so se številna podjetja zaradi optimizacije davčnega bremena preselila v davčno ugodnejše okolje. Davek od dohodkov pravnih oseb je eden izmed najbolj kompleksnih davkov. Za pravne osebe ima ta davek neposredni vpliv na uspešnost poslovanja, za državo pa je davek od dohodkov pravnih oseb ekonomski instrument, ki prinaša javnofinančne prihodke. Da bi dosegle konkurenčno prednost, so v zadnjih letih številne države (med njimi tudi Liechtenstein) izvedle več davčnih reform. Mednarodni trendi novejših zakonov so enostavnost, preglednost in konkurenčnost ter tudi znižanje davčne stopnje in obremenitve. Praksa namreč kaže, da davčna politika ni pomembna samo za državljane neke države, ampak pomembno vpliva tudi na konkurenčno sposobnost davčnega okolja. Slovenija lahko le z ustrezno davčno reformo in prilagoditvijo drugih zakonov vzpostavi ugodnejšo davčno klimo in konkurenčno okolje ter tako postane zanimiva tudi za tuje investitorje. Vsekakor pa sta reforma davčnega sistema in prilagoditev drugih zakonov potrebna takoj. Če želi Slovenija povečati davčne prihodke, potrebuje spodbudno davčno politiko, širitev davčne osnove ter povečanje števila zavezancev. Pri tem bi lahko izhajali iz izkušenj Liechtensteina, ki se zaveda pomena in vpliva davčne zakonodaje na pravne osebe ter tudi učinkov, ki jih ima ustrezna davčna zakonodaja na gospodarstvo in proračun države. Z izvedbo davčne reforme bo lahko tudi Slovenija postala zanimivo območje tako za obstoječe kakor tudi nove davčne zavezance, kar bo vplivalo tudi na povečanje davčnih prihodkov. With the globalisation process and due to the requirements of capital markets to achieve increasing profits, numerous companies have moved to a tax favourable environment in order to optimise the tax burden. Corporate income tax is one of the most complex taxes. As regards legal entities, this tax has a direct influence on their performance, whereas for the state, corporate income tax constitutes an economic instrument generating general government revenue. In order to achieve a competitive advantage, many countries (among them Liechtenstein), performed several tax reforms in the last years. International trends of the newer laws tend to be simplicity, transparency and competitiveness as well as reduction in the tax rate and burden. Practice has shown that the tax policy is not only important for the nationals of a country, but it also significantly affects the competitive ability of the tax environment. Only with an appropriate tax reform and harmonisation of the other laws, Slovenia can set up a more favourable tax climate and a competitive environment so as to become interesting to foreign investors. Anyway, the tax system reform and harmonisation of the other laws have to be carried out instantly. If Slovenia wants to increase tax revenues, it needs a supportive tax policy, expansion of the tax base and an increase in the number of tax payers. When doing this, we could use the experience of Liechtenstein, a country that is well aware of the significance and influence of the tax legislation on legal entities and also of the effects of appropriate tax legislation on the economy and the budget of a country. By performing a tax reform, Slovenia could become an interesting area for the existing as well as for new tax payers, which would result in increased tax revenues. davek od dohodka pravnih oseb davčna zakonodaja EU davčna obveznost davčna osnova davčne olajšave davčne stopnje odprava dvojne obdavčitve obdavčitev pravnih oseb v Sloveniji obdavčitev pravnih oseb v Liechtensteinu corporate income tax EU tax legislation tax liability tax base tax allowances tax rates abolition of double taxation taxation of legal entities in Slovenia taxation of legal entities in Liechtenstein true true false T. Valek] Slovenski jezik Angleški jezik Magistrsko delo 2014-06-06 08:39:32 2015-07-08 10:58:29 2022-05-13 03:06:44 2021-05-01 03:28:12 2013 0 [S. l. 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4617003 URN:SI:UM:DK:NETOKGSE MAG_Valek_Tatjana_2014.pdf MAG_Valek_Tatjana_2014.pdf 1 6ED758A00284EAA496D2B2BDFE57E19A 30547926afcc7dd08b6f770be9903ddaecd09641e82543de52c8efc459348dc0 e2cb047e-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=64045 Pravna fakulteta 0 0 0