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DKUM
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Title:
Harmonization of corporative tax - general guidelines in the EU and harmonization in Germany, Austria and Italy
Authors:
ID
Hodžić, Sabina
(
Author
)
Files:
http://www.dlib.si/details/URN:NBN:SI:DOC-RO499UCO
Language:
English
Work type:
Not categorized
Typology:
1.02 - Review Article
Organization:
EPF - Faculty of Business and Economics
Abstract:
The European Union faces problems stemming from the diversity of corporate tax rates as member states apply their individual national rates for corporate taxes. The main objectives of this paper are to outline the situation in the harmonization of corporate tax in the European Union, especially as regulated in Germany, Austria and Italy, and to establish the objectives for the introduction of a common consolidated corporate tax base in the European Union. This paper examines corporate tax and the issues related to the harmonization of corporate tax. This paper also focuses on characteristics of corporate tax in Germany, Austria and Italy. The objectives for introducing a common consolidated corporate tax base and harmonizing corporate tax play a significant role in all European Union member states.
Year of publishing:
2012
Number of pages:
str. 64-71
Numbering:
Letn. 58, št. 1/2
PID:
20.500.12556/DKUM-56189
UDC:
336.226.1(061.1EU)
ISSN on article:
0547-3101
COBISS.SI-ID:
10976540
NUK URN:
URN:SI:UM:DK:0NQIBOIZ
Publication date in DKUM:
21.12.2015
Views:
876
Downloads:
51
Metadata:
Categories:
Misc.
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Record is a part of a journal
Title:
Naše gospodarstvo : revija za aktualna gospodarska vprašanja
Shortened title:
Naše gospod.
Publisher:
Ekonomsko-poslovna fakulteta, Društvo ekonomistov Maribor, Ekonomski center Maribor
ISSN:
0547-3101
COBISS.SI-ID:
751364
Secondary language
Language:
Slovenian
Title:
Harmonizacija davka od dobička - splošne smernice v EU ter harmonizacija v Nemčiji, Avstriji in Italiji
Abstract:
Evropska unija se sooča s problemom raznolikosti davčnih stopenj, saj vsaka država uporablja svoje stopnje za določevanje davka od dobička podjetij. Glavni namen prispevka je predstaviti stanje pri usklajevanju davka od dobičkav Evropski uniji, še posebej davčno ureditev v Nemčiji, Avstriji in Italiji, ter pokazati, kakšni so cilji uvedbe skupne konsolidirane davčne osnove. V prispevku sta obravnavana tudi davek od dobička in stanje pri uskladitvi davčnih prihodkov, osredotočamo pa se na značilnosti dohodnine v Nemčiji, Avstriji in Italiji. Cilj uvedbe konsolidirane davčne osnove in usklajevanje davka od dobička igrata pomembno vlogo v vseh državah članicah Evropske unije.
Keywords:
davki
,
davek od dobička
,
harmonizacija
,
EU
,
Evropska unija
Collection
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Naše gospodarstvo
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