Davek na finančne transakcije

Čučnik, Jerneja

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Title:	Davek na finančne transakcije
Authors:	ID Čučnik, Jerneja (Author) ID Kobal, Aleš (Mentor) More about this mentor...
Files:	UN_Cucnik_Jerneja_2015.pdf (357,10 KB) MD5: BB7D77242242E1E7E40E1B0F50F139D6
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	V diplomskem delu bom bralcu najprej predstavila kronološki pregled razvoja Predloga Direktive Sveta o skupnem sistemu davka na finančne transakcije in spremembi Direktive 2008/7/ES. In sicer bom predstavila vložitev predloga, razprave na uvedbo tega davka v Ekonomsko-socialnem odboru in v Evropskem svetu. Prav tako bom izpostavila ključne časovne točke izoblikovanja predloga obravnavane direktive. Že v naslednjem poglavju bom bralcu vsebinsko predstavila Predlog direktive Sveta o skupnem sistemu davka na finančne transakcije in spremembi Direktive 2008/7/ES. Bralec se bo seznanil s pravno podlago za sprejem tega predloga, podrobno obrazložitvijo in analizo predloga po posameznih poglavjih. Obravnavala bom vsebino, področje uporabe in opredelitev pojmov, obračunavanje davka, davčno osnovo in stopnje. V nadaljevanju bom predstavila plačilo davka na finančne transakcije, povezane obveznosti ter preprečevanje davčne utaje, izogibanja davkom in zlorabe na področju davkov. Na koncu diplomskega dela pa bom s pomočjo člankov prikazala še stališča Republike Slovenije o obravnavani temi in razloge za njih.
Keywords:	davek na finančne transakcije, DFT, robinhoodovski davek, področje in uporaba davka, davčna stopnja, Predlog direktive Sveta o skupnem sistemu davka na finančne transakcije in spremembi Direktive 2008/7/ES
Place of publishing:	Maribor
Publisher:	[J. Čučnik]
Year of publishing:	2015
PID:	20.500.12556/DKUM-54654
UDC:	336.22(043.2)
COBISS.SI-ID:	5069867
NUK URN:	URN:SI:UM:DK:OBGWEHVS
Publication date in DKUM:	11.05.2016
Views:	2052
Downloads:	170
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	Financial transaction law
Abstract:	My thesis will firstly represent the timeline of the making of the Proposal for a Council Directive of 28 September 2011 on a common system of financial transaction tax and amending Directive 2008/7/EC. Within this chapter it will be desribed the submission of the proposal, discussion on the introduction of this tax in the Economic and Social Commitee and the European Council. Key points in time for making of the direcitve will be presented. In the next section the reader will be presented with the content of the Proposal for a Council Directive of 28 September 2011 on a common system of financial transaction tax and amending Directive 2008/7/EC. The reader will note the legal basis for the adoption of this proposal and also with the detailed explanation and analysis od the proposal by individual chapters. I will adress the subject matter, scope and definitions, the charging of the tax, the levying of the tax base and tax rates. I will also present the paying of the FTT, related obligations and prevention of tax evasion, avoidance and abuse in the field od taxation. At the end of the thesis I will show through articles views od Republic of Slovenia on the subject matter and reasons for them.
Keywords:	tax on financial transactions, FTT, Robin Hood tax, scope and use, tax rate, Proposal for a Council Directive of 28 September 2011 on a common system of financial transaction tax and amending Directive 2008/7/EC

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