20.500.12556/DKUM-88467 Harmonizacija davkov v Evropski Uniji Tax harmonization in the European Union Diplomska naloga temelji na raziskavi harmonizacije davkov v Evropski uniji (EU) z namenom analizirati trenutno stanje davčne politike v EU ter poudariti pomen in potencialne koristi, ki jih prinaša harmonizacija davčnih politik med državami članicami. Osredotoča se na raznolikost davkov, ki vključujejo davek na dodano vrednost (DDV) in davek od dohodka pravnih oseb, ter obravnava aktualne teme, kot so davčne oaze, okolijski davki in Direktiva DAC7. Skozi analizo je ugotovljeno, da bi uspešna implementacija davčne harmonizacije v EU prispevala k večji preglednosti, poštenosti in enakopravnosti v davčnem sistemu EU. Poleg tega bi povečala učinkovitost boja proti davčnim zlorabam in nepravilnostim v evropskem davčnem okolju. Na podlagi teh ugotovitev se v zaključku predlaga nadaljnje prizadevanje za uresničitev davčne harmonizacije v EU. The thesis focuses on the research of tax harmonization in the European Union (EU) with the aim of analyzing the current state of tax policy in the EU and emphasizing the importance and potential benefits of harmonizing tax policies among member states. It focuses on the diversity of taxes, including value-added tax (VAT) and corporate income tax, and addresses current topics such as tax havens, environmental taxes, and Directive DAC7. Through analysis, it is found that successful implementation of tax harmonization in the EU would contribute to greater transparency, fairness, and equality in the EU tax system. Additionally, it would increase the effectiveness of combating tax abuses and irregularities in the European tax environment. Based on these findings, further efforts to achieve tax harmonization in the EU are proposed in the conclusion. Evropska unija davčna harmonizacija davki DDV posredni davki neposredni davki davek od dohodka pravnih oseb davčne oaze European Union tax harmonization taxes VAT indirect taxes direct taxes corporate income tax tax havens true true false D. Mustić Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-04-30 17:17:59 2024-07-09 13:59:07 2024-07-10 04:36:41 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 201228035 VS_Mustic_Dzenita_2024.pdf VS_Mustic_Dzenita_2024.pdf 1 66A2E6E58A18F40660DE21D9C4903267 1ace204c778858187d50fb24ec1aa769f1859ab300c698f93c822bacba336155 00d1fd5a-383f-11ef-9e98-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=180969 Ekonomsko-poslovna fakulteta 0 0 0