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Title:Reformele impozitului pe venit personal ca un avantaj competitiv
Authors:ID Jagrič, Vita (Author)
ID Strašek, Sebastjan (Author)
ID Jagrič, Timotej (Author)
ID Markovič-Hribernik, Tanja (Author)
Files:.pdf Analele_Universităţii_Constantin_Brâncuşi_din_Târgu_Jiu_Seria_Economie_2009_Jagric_et_al._Personal_Income_Tax_Reforms_As_a_Competiti.pdf (348,76 KB)
MD5: 04D41B28C7798DF8F357E97755EAF635
PID: 20.500.12556/dkum/53b2f11b-f3ae-4c55-ac53-a3d6940608d1
 
URL http://www.utgjiu.ro/revista/ec/pdf/2009-01/13_JAGRIC_VITA.pdf
 
Language:Romanian
Work type:Scientific work
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract:În acest document, scoatem la iveală caracteristici ale impozitării venitului personal în Slovenia şi câteva reforme timpurii asupra ei. Reformele impozitelor propuse au aceleaşi origine ca şi în oricare altă economie dezvoltată – pierderea avantajelor competitive ale economiei. Noi prezentăm procesul de reformă a sistemului de impozite în Slovenia aşa cum a avut loc în ultimii ani. De asemenea, analizăm rezultatele simulării noastre pe diferite scenarii ale impozitării venitului personal în Slovenia. În sfârşit, în secţiunea finală, vom examina rezultatele reformelor introduse şi ne vom prezenta viziunea critică.
Keywords:davki, osebni dohodek, davek od dohodka, obdavčenje, reforme, davčna politika, davčni sistemi, uravnotežen razvoj, trajnostni razvoj, konkurenčnost, prednost, Slovenija, fiskalna politika, finance, ekonomske analize, kritika, rezultati
Publication status:Published
Publication version:Version of Record
Year of publishing:2009
Number of pages:str. 198-218
Numbering:2009, št. 1
PID:20.500.12556/DKUM-66765 New window
ISSN:1844-7007
UDC:005.335(045):336.225.621.11(497.4)
ISSN on article:1844-7007
COBISS.SI-ID:10074908 New window
NUK URN:URN:SI:UM:DK:9ZBJL8UH
Publication date in DKUM:10.07.2017
Views:1524
Downloads:106
Metadata:XML DC-XML DC-RDF
Categories:Misc.
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Record is a part of a journal

Title:Analele Universitǎţii "Constantin Brâncuşi" din Târgu Jiu. Seria Economie
Shortened title:An. Univ. "Constantin Brâncuşi" Târgu Jiu, Ser. Econ.
Publisher:Academica Brâncuşi
ISSN:1844-7007
COBISS.SI-ID:10074396 New window

Licences

License:CC BY 4.0, Creative Commons Attribution 4.0 International
Link:http://creativecommons.org/licenses/by/4.0/
Description:This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:10.07.2017

Secondary language

Language:English
Title:Personal income tax reforms as a competitive advantage
Abstract:In this paper we show features of the personal income taxation in Slovenia and some early reforms on it. The proposed tax reforms have the same origins as in any other developed economy - loss of competitive advantages of the economy. We present the process of reforming the tax system in Slovenia as it took place in recent years. We also analyze results of our simulation on different scenarios of personal income taxation in Slovenia. Finally, in the concluding section, we examine the results of introduced reforms and present our critical view.
Keywords:taxes, personal income, income tax, taxation, reforms, tax policy, tax systems, balanced development, sustainable development, competitiveness, advantage, Slovenia, fiscal policy, finance, economic analysis, criticism, results


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