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Title:PREPOVED DISKRIMINATORNIH DAVČNIH NORM IN NJEN POMEN
Authors:ID Dežman, Andrej (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf UN_Dezman_Andrej_2015.pdf (914,65 KB)
MD5: 149D6649BF3DD6D263B146DA6919FEBE
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract: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.
Keywords:diskriminatorne norme, carine, davki, uvozne kvote, protekcionizem, liberalizem, blaginja, vojna, mir
Place of publishing:Maribor
Publisher:[A. Dežman]
Year of publishing:2015
PID:20.500.12556/DKUM-47756-032475c3-cc73-b46a-68f7-c3dc5fdb1d62 New window
UDC:336.2(043.2)
COBISS.SI-ID:4897579 New window
NUK URN:URN:SI:UM:DK:N6XYU3JP
Publication date in DKUM:03.06.2015
Views:2051
Downloads:264
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:THE BAN DISCRIMINATORY TAX NORMS AND ITS IMPORTANCE
Abstract: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.
Keywords:discriminatory tax norms, customs, import quotas, taxes, protectionism, prosperity, war, peace


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