Harmonizacija davkov v Evropski uniji

diplomsko delo

Dženita Mustić (Author), Andreja Primec (Mentor)

Abstract

Diplomska naloga temelji na raziskavi harmonizacije davkov v Evropski uniji (EU) z namenom analizirati trenutno stanje davčne politike v EU ter poudariti pomen in potencialne koristi, ki jih prinaša harmonizacija davčnih politik med državami članicami. Osredotoča se na raznolikost davkov, ki vključujejo davek na dodano vrednost (DDV) in davek od dohodka pravnih oseb, ter obravnava aktualne teme, kot so davčne oaze, okolijski davki in Direktiva DAC7. Skozi analizo je ugotovljeno, da bi uspešna implementacija davčne harmonizacije v EU prispevala k večji preglednosti, poštenosti in enakopravnosti v davčnem sistemu EU. Poleg tega bi povečala učinkovitost boja proti davčnim zlorabam in nepravilnostim v evropskem davčnem okolju. Na podlagi teh ugotovitev se v zaključku predlaga nadaljnje prizadevanje za uresničitev davčne harmonizacije v EU.

Keywords

davki;posredni davki;neposredni davki;davek od dohodka;DDV;davčne oaze;davčna harmonizacija;Evropska unija;

Data

Language:	Slovenian
Year of publishing:	2024
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	D. Mustić
UDC:	336.22
COBISS:	201228035
Views:	18
Downloads:	0
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax harmonization in the European Union
Secondary abstract:	The thesis focuses on the research of tax harmonization in the European Union (EU) with the aim of analyzing the current state of tax policy in the EU and emphasizing the importance and potential benefits of harmonizing tax policies among member states. It focuses on the diversity of taxes, including value-added tax (VAT) and corporate income tax, and addresses current topics such as tax havens, environmental taxes, and Directive DAC7. Through analysis, it is found that successful implementation of tax harmonization in the EU would contribute to greater transparency, fairness, and equality in the EU tax system. Additionally, it would increase the effectiveness of combating tax abuses and irregularities in the European tax environment. Based on these findings, further efforts to achieve tax harmonization in the EU are proposed in the conclusion.
Secondary keywords:	European Union;tax harmonization;taxes;VAT;indirect taxes;direct taxes;corporate income tax;tax havens;
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	1 spletni vir (1 datoteka PDF (II, 38 str.))
ID:	23561448