Vita Jagrič (Avtor), Sebastjan Strašek (Avtor), Timotej Jagrič (Avtor), Tanja Markovič-Hribernik (Avtor)

Povzetek

In this paper we show features of the personal income taxation in Slovenia and some early reforms on it. The proposed tax reforms have the same origins as in any other developed economy - loss of competitive advantages of the economy. We present the process of reforming the tax system in Slovenia as it took place in recent years. We also analyze results of our simulation on different scenarios of personal income taxation in Slovenia. Finally, in the concluding section, we examine the results of introduced reforms and present our critical view.

Ključne besede

davki;osebni dohodek;davek od dohodka;obdavčenje;reforme;davčna politika;davčni sistemi;uravnotežen razvoj;trajnostni razvoj;konkurenčnost;prednost;Slovenija;fiskalna politika;finance;ekonomske analize;kritika;rezultati;Davčni postopek;Članki;Davčna reforma;Kritično mišljenje;Davčni sistem;Davčna konkurenca;Konkurenčna prednost;Konkurenčna sposobnost;Davčna politika;Analiza stanja;Davčne obveznosti;Osebni dohodki;Davek od dohodka;Simulacijski modeli;Scenarij razvoja;

Podatki

Leto izida:
Tipologija: 1.01 - Izvirni znanstveni članek
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
UDK: 005.335(045):336.225.621.11(497.4)
COBISS: 10074908 Povezava se bo odprla v novem oknu
ISSN: 1844-7007
Št. ogledov: 703
Št. prenosov: 72
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Personal income tax reforms as a competitive advantage
Sekundarni povzetek: In this paper we show features of the personal income taxation in Slovenia and some early reforms on it. The proposed tax reforms have the same origins as in any other developed economy - loss of competitive advantages of the economy. We present the process of reforming the tax system in Slovenia as it took place in recent years. We also analyze results of our simulation on different scenarios of personal income taxation in Slovenia. Finally, in the concluding section, we examine the results of introduced reforms and present our critical view.
Sekundarne ključne besede: taxes;personal income;income tax;taxation;reforms;tax policy;tax systems;balanced development;sustainable development;competitiveness;advantage;Slovenia;fiscal policy;finance;economic analysis;criticism;results;
URN: URN:SI:UM:
Vrsta dela (COBISS): Znanstveno delo
Strani: str. 198-218
Zvezek: nr. 1 = issue 1
Čas izdaje: 2009
ID: 10847381