20.500.12556/DKUM-69924 Davčni izdatki v sloveniji in državah članicah EU Tax expenditures in Slovenia and EU member states Davčni izdatki predstavljajo pomemben del pri snovanju državne politike, obenem pa pomembno vplivajo na prebivalstvo. V magistrski nalogi smo raziskali njihovo funkcijo in vpliv na proračun kot tudi na prebivalstvo ter pravne subjekte. Ugotavljali smo ali je nadzor v državah članicah EU dovolj dober ali bi se ga dalo kako izboljšati. Poiskali smo priporočila OECD ter predstavili pozitivne plati obenem pa omenili tudi negativne učinke. Pri davku od dohodkov fizičnih oseb smo za obdobje 2006 - 2013 analizirali olajšave in njihove učinke na proračun in zavezance. Pri davku od dohodkov pravnih oseb in davku od dohodkov iz dejavnosti smo razčlenili vsako olajšavo. Prav tako smo poudarili prednosti, ki jih je skozi leto prinesla nova zakonodaja na tem področju. Ugotavljamo, da se v opazovanem obdobju znižuje znesek pobranih davkov, kot tudi sama efektivna davčna stopnja. Monitoring davčnih izdatkov se v državah članicah EU izboljšuje, a obstaja še vedno veliko prostora za napredek tudi na tem področju. Tax expenditures are an important part in the design of national policies, while also have a significant impact on the population. In this master thesis we researched their function and impact on the budget, as well as citizens and legal entities. We determined whether the supervision in the EU Member States is good enough, or how it can be improved. We read OECD's recommendations and underlined the positive aspects, while also mentioned negative effects. We analyzed the incentives in income tax between 2006 and 2013 and their effects on budget and taxpayers. In the case of corporate income tax and tax on income from business activities, we analyzed every relief. We also highlighted the advantages in new legislation in this area that resulted during the years. We found out that, during the observation period, there was a reduction of the amount of taxes collected, as well as its own effective tax rate. Monitoring of fiscal expenditure in EU Member States is improving, but there is still much room for progress in this area. davčni izdatki dohodnina davek od dohodkov iz dejavnosti davek od dohodkov pravnih oseb Evropska unija OECD davčne olajšave. corporate income tax European Union OECD personal income tax reliefs tax expenditures tax on income from bussines activities. true true false [N. Feguš] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2018-03-15 09:05:42 2018-07-19 09:21:40 2022-08-01 18:19:58 2019-07-11 17:49:11 2018 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 13056540 URN:SI:UM:DK:JOHWB1AA MAG_Fegus_Nikola_2018.pdf MAG_Fegus_Nikola_2018.pdf 1 283849407265D0FF275530FBDD70AAD5 9a7c0b32de5249b37f18d4a72f1d5228d49721d246f9f09f09369f4cc050e0da 0481076e-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/f3e5821e-16d2-4436-ab11-693bf13108f6 https://dk.um.si/Dokument.php?lang=slv&id=125509 Ekonomsko-poslovna fakulteta 0 0 0