Davek od dohodka pravnih oseb ter primerjava davčnih stopenj znotraj EU

diplomsko delo

Maja Pavšič (Author), Borut Bratina (Mentor)

Abstract

Davčni sistemi držav članic EU so neusklajeni, saj je vsaka država članica suverena pri odločanju o svoji davčni politiki. Zaradi te neusklajenosti prihaja do raznih problemov (davčne diskriminacije, dvojnega obdavčevanja, davčne konkurence,…), ki jih želi EU odpraviti s ciljem harmonizacije davčnih politik. Davčna konkurenca je eden izmed temeljnih vzrokov, da države članice znižujejo svoje davčne stopnje davka od dohodka pravnih oseb ter tako skušajo ustvariti podjetjem davčno bolj prijazno klimo. Tako je tudi Slovenija z novim Zakonom o davku od dohodkov pravnih oseb (ZDDPO-2) uspela nekoliko zmanjšati davčno obremenitev podjetij. Kljub trendu nižanja davčnih stopenj so gospodarski subjekti v EU v povprečju visoko obdavčeni. Države članice EU pa imajo zelo različne davčne stopnje davka od dohodka pravnih oseb, saj znaša najnižja davčna stopnja 10 %, najvišja pa 35 %. Razlike v efektivnih davčnih stopnjah med državami članicami pa so le nekoliko nižje.

Keywords

obdavčenje;davki;pravna oseba;davek od dohodka;davčni sistemi;davčna stopnja;davčne olajšave;prihodek;davčne oaze;davčna utaja;

Data

Language:	Slovenian
Year of publishing:	2009
Source:	Koper
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Pavšič]
UDC:	336.228.34
COBISS:	9972764
Views:	5059
Downloads:	804
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Corporate income tax and tax rate comparison inside EU
Secondary abstract:	The tax systems of EU Member States are unharmonized, because each Member State is sovereign when we talk about the various decisions in this area. This unco-ordination leads to various problems (tax discrimination, double taxation, tax competition...), which the EU seeks to resolve, with the aim of harmonization of tax policies. Tax competition is one of the main causes that forced the EU Member States to reduce the tax rates of corporate income tax. In this way they are trying to create a more tax-friendly environment. Slovenia to achieve this aim of reduction the tax burden for companies, accepted the new Law on Corporate Income Tax (ZDDPO-2). Despite the trend of the lowering tax rates, companies in the EU are still highly taxed on average. Member States have very different tax rates of corporate income tax. The tax rate varies from 10 % as the minimum and goes up to 35 % as the maximum. While the differences in effective tax rates are slightly lower.
Secondary keywords:	Corporate income tax;direct tax;taxation systems;tax rate;effective tax rate;tax concession;tax base;tax revenue;tax haven;tax evasion.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	74 str.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID:	986711