20.500.12556/DKUM-95566 Primerjalna analiza davčnih spodbud za zeleni prehod v izbranih državah EU Comparative analysis of tax incentives for the green transition in selected eu countries V diplomskem delu je obravnavana problematika davčnih spodbud kot enega ključnih instrumentov za pospeševanje zelenega prehoda v Evropski uniji. Osrednje raziskovalno jedro predstavlja primerjalna analiza Nemčije, Švedske, Slovenije, Poljske in Bolgarije, s katero je mogoče prepoznati razlike v oblikovanju davčnih ukrepov ter njihov vpliv na obseg trajnostnih naložb. Analiza je pokazala, da se razvitost držav odraža v obsegu in strukturi davčnih spodbud, pri čemer razvitejše države ponujajo širše nabor davčnih olajšav, usmerjenih v obnovljive vire energije, e-mobilnost ter raziskave in razvoj, medtem ko manj razvite države uvajajo bolj selektivne ukrepe z omejenim učinkom. Rezultati potrjujejo, da davčne spodbude pomembno vplivajo na povečanje okoljskih naložb, vendar se njihova učinkovitost med državami razlikuje. Ključni sklep je, da davčne spodbude predstavljajo pomemben mehanizem za pospeševanje zelenega prehoda. This thesis examines the issue of tax incentives as one of the key instruments for accelerating the green transition in the European Union. The core of the research is a comparative analysis of Germany, Sweden, Slovenia, Poland, and Bulgaria, which makes it possible to identify differences in the design of tax measures and their impact on the scale of sustainable investments. The analysis showed that the level of economic development is reflected in the scope and structure of tax incentives, with more developed countries offering a broader range of tax reliefs focused on renewable energy sources, e-mobility, and research and development, while less developed countries tend to implement more selective measures with limited effect. The results confirm that tax incentives significantly influence the increase of environmental investments, although their effectiveness varies among countries. The key conclusion is that tax incentives represent an important mechanism for fostering the green transition. Davčne spodbude zeleni prehod trajnostne naložbe Evropska unija okoljske politike podnebne spremembe Tax incentives green transition sustainable investments European Union environmental policies climate change true true false T. Fajs] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-09-26 10:45:47 2025-11-07 11:50:12 2025-11-08 03:10:48 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:502.131.1 256346627 VS_Fajs_Tadeja_2025.pdf VS_Fajs_Tadeja_2025.pdf 1 C85B0B63A2E9CB182C4C6019D86F8201 874a368c4451784efae6246b09153ba178f425716f1f21f40419aa67d67686b8 77f98c9c-af67-11f0-b74c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=200128 Ekonomsko-poslovna fakulteta 0 0 0