20.500.12556/DKUM-47756-032475c3-cc73-b46a-68f7-c3dc5fdb1d62 PREPOVED DISKRIMINATORNIH DAVČNIH NORM IN NJEN POMEN THE BAN DISCRIMINATORY TAX NORMS AND ITS IMPORTANCE Predmet te diplomske naloge je prepoved diskriminatornih davčnih norm, ki jih predstavljajo, diskriminatorne carine, uvozne kvote in ukrepi z enakim učinkom ter diskriminatorni notranji davki. Naloga v prvem delu povzame zgodovinski razvoj ekonomske misli v zvezi z davčno diskriminacijo in razlogi zanjo, v drugem delu predstavi prepoved diskriminatornih davčnih norm ter poda analizo pomena prepovedi in postavi tezo, da je Prepoved diskriminatornih davčnih norm je civilizacijska pridobitev, ki prispeva tako k blaginji kakor k miru. Diskriminacija na omenjenem področju ima lahko namreč resne posledice tako na blaginjo v državi, kakor tudi na mednarodne odnose. Mogoče je celo dejati, da je vprašanje diskriminatornih davčnih norm, vprašanje vojne in miru. The subject of this undergraduate thesis is the ban on discriminatory tax norms, such as discriminatory customs, import quotas and similar measures, as well as discriminatory domestic taxes. In the first part of the thesis we summarized the historical development of the economic mentality in terms of discriminatory taxation and the underlying grounds for it. In the second part we present the prohibition of discriminatory taxation norms and offer an analysis of its importance. In addition, we offer a thesis that the ban on discriminatory taxation norms is a civilizational acquisition, which contributes to prosperity and peace. Discrimination in this field can have serious consequences on prosperity in the country as well as on international relations. It can even be said that the question of discriminatory taxation norms is a question of war and peace. diskriminatorne norme carine davki uvozne kvote protekcionizem liberalizem blaginja vojna mir discriminatory tax norms customs import quotas taxes protectionism prosperity war peace true true false [A. Dežman] Slovenski jezik Angleški jezik Diplomsko delo 2015-04-02 18:10:08 2015-06-03 12:51:24 2022-05-23 03:06:08 2021-05-07 03:34:03 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4897579 URN:SI:UM:DK:N6XYU3JP UN_Dezman_Andrej_2015.pdf UN_Dezman_Andrej_2015.pdf 1 149D6649BF3DD6D263B146DA6919FEBE 6e85f4ebe6f37a7f5bef02c9696f62a36e9604aa3b532d07468c844e8f29e4e9 edb6ed23-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=71150 Pravna fakulteta 0 0 0