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Title:DAVEK OD DOHODKA PRAVNIH OSEB TER PRIMERJAVA DAVČNIH STOPENJ ZNOTRAJ EU
Authors:ID Pavšič, Maja (Author)
ID Bratina, Borut (Mentor) More about this mentor... New window
Files:.pdf UNI_Pavsic_Maja_2009.pdf (730,66 KB)
MD5: EBFFCB42249DE8BEE16FF0A8D56DE992
PID: 20.500.12556/dkum/67e5bdfe-4a5c-4f05-81dc-8e73750afb64
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Davčni sistemi držav članic EU so neusklajeni, saj je vsaka država članica suverena pri odločanju o svoji davčni politiki. Zaradi te neusklajenosti prihaja do raznih problemov (davčne diskriminacije, dvojnega obdavčevanja, davčne konkurence,…), ki jih želi EU odpraviti s ciljem harmonizacije davčnih politik. Davčna konkurenca je eden izmed temeljnih vzrokov, da države članice znižujejo svoje davčne stopnje davka od dohodka pravnih oseb ter tako skušajo ustvariti podjetjem davčno bolj prijazno klimo. Tako je tudi Slovenija z novim Zakonom o davku od dohodkov pravnih oseb (ZDDPO-2) uspela nekoliko zmanjšati davčno obremenitev podjetij. Kljub trendu nižanja davčnih stopenj so gospodarski subjekti v EU v povprečju visoko obdavčeni. Države članice EU pa imajo zelo različne davčne stopnje davka od dohodka pravnih oseb, saj znaša najnižja davčna stopnja 10 %, najvišja pa 35 %. Razlike v efektivnih davčnih stopnjah med državami članicami pa so le nekoliko nižje.
Keywords:davek od dohodka pravnih oseb, neposredni davki, davčni sistemi, zakonska davčna stopnja, efektivna davčna stopnja, davčna olajšava, davčni prihodki, davčne oaze, davčna utaja
Place of publishing:Maribor
Year of publishing:2009
PID:20.500.12556/DKUM-10854 New window
COBISS.SI-ID:9972764 New window
NUK URN:URN:SI:UM:DK:GD6VPSQM
Publication date in DKUM:14.10.2009
Views:6014
Downloads:864
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:CORPORATE INCOME TAX AND TAX RATE COMPARISON INSIDE EU
Abstract:The tax systems of EU Member States are unharmonized, because each Member State is sovereign when we talk about the various decisions in this area. This unco-ordination leads to various problems (tax discrimination, double taxation, tax competition...), which the EU seeks to resolve, with the aim of harmonization of tax policies. Tax competition is one of the main causes that forced the EU Member States to reduce the tax rates of corporate income tax. In this way they are trying to create a more tax-friendly environment. Slovenia to achieve this aim of reduction the tax burden for companies, accepted the new Law on Corporate Income Tax (ZDDPO-2). Despite the trend of the lowering tax rates, companies in the EU are still highly taxed on average. Member States have very different tax rates of corporate income tax. The tax rate varies from 10 % as the minimum and goes up to 35 % as the maximum. While the differences in effective tax rates are slightly lower.
Keywords:Corporate income tax, direct tax, taxation systems, tax rate, effective tax rate, tax concession, tax base, tax revenue, tax haven, tax evasion.


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