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Title:
DAVČNA HARMONIZACIJA V EVROPSKI UNIJI
Authors:
ID
Levart, Nastja
(
Author
)
ID
Primec, Andreja
(
Mentor
)
More about this mentor...
Files:
UN_Levart_Nastja_2015.pdf
(685,80 KB)
MD5: D32A2C98BDA384BF9174139E9715AB11
Language:
Slovenian
Work type:
Final seminar paper
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
V svojem diplomskem seminarju se bom osredotočila predvsem na davčno harmonizacijo v Evropski uniji in kakšna je njena definicija. Poiskala bom prednosti in slabosti davčne harmonizacije. V nadaljevanju bom raziskovala tudi področje harmonizacije treh davkov, kjer bom podrobneje predstavila harmonizacijo davka na dodano vrednost, harmonizacijo davka na dohodek pravnih oseb in harmonizacijo davka na dohodek fizičnih oseb. Na kratko bom opisala različne sisteme obdavčevanja dohodnine v Evropski uniji in teoretične ter zakonske osnove za harmonizacije davka na dohodke. Diplomski seminar bo zajemal tudi mnenja in polemike številnih teoretikov in ekonomistov, ki so se opredeljevali za ali proti harmonizaciji davkov v območju Evropske unije.
Keywords:
davčna harmonizacija
,
enotni trg
,
davki
,
osebni dohodek.
Place of publishing:
Maribor
Publisher:
[N. Levart]
Year of publishing:
2015
PID:
20.500.12556/DKUM-53826
UDC:
336.22
COBISS.SI-ID:
12096028
NUK URN:
URN:SI:UM:DK:SYNLDFKC
Publication date in DKUM:
22.10.2015
Views:
1514
Downloads:
241
Metadata:
Categories:
EPF
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Secondary language
Language:
English
Title:
TAX HARMONIZATION IN THE EUROPEAN UNION
Abstract:
In my diploma seminar I will focus mainly on tax harmonization in European Union and what is its definition. I will also search for the advantages and disadvantages of tax harmonization. I will also explore the field of the harmonization of three taxes, where I will present in details the harmonization of value added tax, the harmonization of tax on corporate income and the harmonization of tax on personal income. I will briefly review the different taxation of personal income tax in the European Union and the theoretical and legal basis for the harmonization of income tax. Diploma seminar will also include opinions and polemics many theorists and economists declaring themselves for or against the harmonization of taxes in the European Union.
Keywords:
tax harmonization
,
single market
,
taxes
,
personal income.
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