Loading...
Projects / Programmes
Prilagoditev slovenskega davčnega sistema davčnemu sistemu EU- s posebnim poudarkom na obdavčitvi korporacij, dobička in dohodnini (Slovene)
Research activity
| Code | Science | Field | Subfield |
|---|---|---|---|
| 5.05.00 | Social sciences | Law |
| Code | Science | Field |
|---|---|---|
| S110 | Social sciences | Juridical sciences |
| S114 | Social sciences | Comparative law |
Keywords
tax system harmonization, taxation of the legal persons, taxing the profit, taxation of the natural persons
Evaluation
(metodology)
Citations
Citations for bibliographic records in COBIB.SI that are linked to records in citation databases
Organisations (1) , Researchers (5)
0592 University of Maribor, Faculty of Law
| no. | Code | Name and surname | Research area | Role | Period | No. of publicationsNo. of publications |
|---|---|---|---|---|---|---|
| 1. | 14553 | Law | Researcher | 2000 - 2001 | 334 | |
| 2. | 15693 | Law | Researcher | 2000 - 2001 | 278 | |
| 3. | 01750 | Economics | Researcher | 2000 - 2001 | 69 | |
| 4. | 03222 | Law | Head | 2000 - 2001 | 725 | |
| 5. | 19470 | Law | Researcher | 1999 - 2001 | 546 |
Abstract
Slovenian economy that is in transitional period is to be legally changed accordiong to the tax system of the Member States of the EU. Special emphasis must be given to the mandatory regulation in the frame of the EU (i.e. secondary legislation in respect harmonization of the inderect taxes), as also other tax regulations, that are not mandatory harmonizied, but are necessary for the proper business relationships with Member States of the UE - such as expences, etc.