diplomski projekt
Nastja Levart (Author), Andreja Primec (Mentor)

Abstract

V svojem diplomskem seminarju se bom osredotočila predvsem na davčno harmonizacijo v Evropski uniji in kakšna je njena definicija. Poiskala bom prednosti in slabosti davčne harmonizacije. V nadaljevanju bom raziskovala tudi področje harmonizacije treh davkov, kjer bom podrobneje predstavila harmonizacijo davka na dodano vrednost, harmonizacijo davka na dohodek pravnih oseb in harmonizacijo davka na dohodek fizičnih oseb. Na kratko bom opisala različne sisteme obdavčevanja dohodnine v Evropski uniji in teoretične ter zakonske osnove za harmonizacije davka na dohodke. Diplomski seminar bo zajemal tudi mnenja in polemike številnih teoretikov in ekonomistov, ki so se opredeljevali za ali proti harmonizaciji davkov v območju Evropske unije.

Keywords

obdavčenje;davki;harmonizacija;davčna harmonizacija;osebni dohodek;davek na dohodek;davek na dodano vrednost;EU;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Levart]
UDC: 336.22
COBISS: 12096028 Link will open in a new window
Views: 967
Downloads: 166
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Other data

Secondary language: English
Secondary title: Tax harmonization in European Union
Secondary abstract: In my diploma seminar I will focus mainly on tax harmonization in European Union and what is its definition. I will also search for the advantages and disadvantages of tax harmonization. I will also explore the field of the harmonization of three taxes, where I will present in details the harmonization of value added tax, the harmonization of tax on corporate income and the harmonization of tax on personal income. I will briefly review the different taxation of personal income tax in the European Union and the theoretical and legal basis for the harmonization of income tax. Diploma seminar will also include opinions and polemics many theorists and economists declaring themselves for or against the harmonization of taxes in the European Union.
Secondary keywords: tax harmonization;single market;taxes;personal income.;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 38 str.
ID: 8776712