Ureditev davčnih olajšav za pravne osebe (primerjava med Republiko Slovenijo in Republiko Irsko)

Kokanović, Marina

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Title:	Ureditev davčnih olajšav za pravne osebe (primerjava med Republiko Slovenijo in Republiko Irsko)
Authors:	ID Kokanović, Marina (Author) ID Jovanovič, Dušan (Mentor) More about this mentor...
Files:	VS_Kokanovic_Marina_2017.pdf (855,82 KB) MD5: ED8F99E6ACF41D66DD910E95C429676B PID: 20.500.12556/dkum/36d99d01-d107-4792-bb4f-b291fdeac6ca
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Davčne olajšave, spodbude ter oprostitve so lahko pomemben instrument države za spodbujanje rasti in razvoja gospodarstva. Po drugi strani pa lahko visoka obdavčitev prisili ljudi in podjetja, da se selijo v okolja, kjer imajo nižjo davčno obremenitev. Po zakonodaji Evropske unije se morajo davčne politike držav članic poenotiti z davčno politiko Evropske unije. Nekatere države članice pa tega niso storile in tako izkoriščajo svojo ugodnejšo davčno politiko za privabljanje tujih podjetij v svoje države in s tem pospešujejo rast svojega gospodarstva. Tako povzročajo težave drugim državam članicam, ki nimajo tako ugodnih davčnih olajšav. Irska je primer države, ki je s povečanjem davčnih olajšav podjetjem zvišala svojo gospodarsko rast. Slovenija pa se po drugi strani še kar oklepa visokih davčnih obremenitev za podjetja, kar ji onemogoča, da bi slednje privabila v svoje gospodarstvo.
Keywords:	davčne olajšave, zakonodaja Evropske unije, Republike Irske, Republike Slovenije
Place of publishing:	Maribor
Publisher:	[M. Kokanović]
Year of publishing:	2017
PID:	20.500.12556/DKUM-66879
UDC:	336.22
COBISS.SI-ID:	12853276
NUK URN:	URN:SI:UM:DK:GXTVTS5I
Publication date in DKUM:	03.11.2017
Views:	1451
Downloads:	185
Metadata:
Categories:	EPF
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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:	14.07.2017

Secondary language

Language:	English
Title:	Regulation of tax incentives for legal entities (comparison between the Republic of Slovenia and the Republic of Ireland)
Abstract:	Tax reliefs, incentives and exemptions can be an important state instrument to promote growth and development of the economy. But on the other side, high taxes can force people and companies to move into environments, where they have lower tax burdens. The legislation of the European Union presupposes that the tax policies of the member states are to be unified with the tax policy of the EU. But some member states did not do this and therefor exploit their favorable tax policies in order to attract foreign companies in order to promote growth of their economies, thus causing problems to other member states with less favorable tax policies. Ireland is an example of a country that has increased its economic growth with higher tax reliefs. On the other hand, Slovenia still has high tax burdens for companies, thus preventing them from coming to its economy.
Keywords:	tax relief, European Union legislation, Republic of Ireland, Republic of Slovenia

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