magistrsko delo
Kristina Žnidaršič (Author), Aljoša Dežman (Mentor)

Abstract

V magistrskem delu je predstavljen razvoj in stanje slovenskega trga kapitala od osamosvojitve do danes - trga, ki je slabo razvit ter v velikem razvojnem zaostanku. Predstavljen je pomen davka od dohodkov pravnih oseb v strukturi javnofinančnih prihodkov, ki so bistveni za normalno delovanje države. Analizirani so učinki znižanja stopenj davkov od dohodkov pravnih oseb v Sloveniji in primerjava z EU ter pomen teh davkov v BDP. Predstavljena je problematika obdavčevanja kapitalskih dobičkov v svetu, ko davčni zavezanci poskušajo optimizirati svoje poslovanje in razvijajo globalne strategije optimiziranja tudi za področje plačevanja davkov. Praznine v davčnih zakonodajah držav multinacionalnim korporacijam omogočajo davčno preigravanje, ki ima izrazito negativne posledice, zato so podrobneje analizirani načini izogibanja plačila davkov. Predstavljena je primerjava obdavčitve kapitalskih dobičkov med ZDA in drugimi državami ter problematika obdavčevanja kapitalskih dobičkov v ZDA, na praktičnih primerih pa še primeri izogibanja davkov ameriških multinacionalk in njihova ekonomska ter politična moč. Analizirano je stanje neposrednih tujih investicij v Sloveniji in razlogi za obstoječe stanje. Za obdobje 2011-2015 je izdelan pregled obračunanega davka od dohodkov iz dejavnosti tujih multinacionalk v Sloveniji po merilu največjih zaposlovalcev. Podrobno sta predstavljena najnovejša predloga za harmonizacijo davkov v EU, to sta predloga CCTB in CCCTB-direktive, in sicer prednosti ter slabosti obeh predlogov in njun vpliv na konkurenčnost EU.

Keywords

davek od dohodka;pravne osebe;korporacije;davčne utaje;globalizacija;magistrske naloge;bolonjski program;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: EVRO-PF - European Faculty of Law, Nova Gorica
Publisher: [K. Žnidaršič]
UDC: 336.226.11:343.359(043.2)
COBISS: 2053187766 Link will open in a new window
Views: 22
Downloads: 1
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Other data

Secondary language: English
Secondary abstract: The Master Thesis describes the development and current situation of the Slovenian capital market from the independence of Republic of Slovenia until today. Slovenian capital market is poorly developed and behind the developped countries. The importance of the tax on corporate income in the structure of government revenues which are essential for the normal functioning of the state has been described. The effects of the reduced corporate tax rates in Slovenia and comparison with the European Union and the importance of these taxes in GDP have been analysed. The issue of capital gains taxation in a world where taxpayers try to optimize their business and develop a global strategy for optimizing the scope for paying taxes has been presented. Loopholes in the tax laws enable multinational corporations tax avoidance, which has obvious negative consequences. Comparison of corporate taxation between the United States and other countries has been made and the issue of taxation of capital gains in the US has been presented in case studies. The Master Thesis analyses the situation of foreign direct investment in Slovenia and the reasons for their status quo. An overview of the corporate tax from operations of foreign multinationals in Slovenia for the period between 2011 and 2015 has been made, where the criteria of the largest employers has been used. The newest EU package of corporate tax reform, the proposition of CCTB and CCCTB directives have been introduced in detail. Within the latter, the advantages and disadvantages of the propositions as well as the competitiveness of the EU have been introduced as well.
Type (COBISS): Master's thesis/paper
Thesis comment: Evropska pravna fak.
Source comment: Mag. delo 2. stopnje bolonjskega študija; magistrski študijski program Pravo in management nepremičnin II. stopnje;
Pages: IX, 107 str.
ID: 10951863