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Nekateri primerjalnopravni vidiki obdavčitve kapitalskih dobičkov : magistrsko deloŽnidaršič, Kristina, 1971-V magistrskem delu je predstavljen razvoj in stanje slovenskega trga kapitala od osamosvojitve do danes - trga, ki je slabo razvit ter v velikem razvojnem zaostanku. Predstavljen je pomen davka od ... dohodkov pravnih oseb v strukturi javnofinančnih prihodkov, ki so bistveni za normalno delovanje države. Analizirani so učinki znižanja stopenj davkov od dohodkov pravnih oseb v Sloveniji in primerjava z EU ter pomen teh davkov v BDP. Predstavljena je problematika obdavčevanja kapitalskih dobičkov v svetu, ko davčni zavezanci poskušajo optimizirati svoje poslovanje in razvijajo globalne strategije optimiziranja tudi za področje plačevanja davkov. Praznine v davčnih zakonodajah držav multinacionalnim korporacijam omogočajo davčno preigravanje, ki ima izrazito negativne posledice, zato so podrobneje analizirani načini izogibanja plačila davkov. Predstavljena je primerjava obdavčitve kapitalskih dobičkov med ZDA in drugimi državami ter problematika obdavčevanja kapitalskih dobičkov v ZDA, na praktičnih primerih pa še primeri izogibanja davkov ameriških multinacionalk in njihova ekonomska ter politična moč. Analizirano je stanje neposrednih tujih investicij v Sloveniji in razlogi za obstoječe stanje. Za obdobje 2011-2015 je izdelan pregled obračunanega davka od dohodkov iz dejavnosti tujih multinacionalk v Sloveniji po merilu največjih zaposlovalcev. Podrobno sta predstavljena najnovejša predloga za harmonizacijo davkov v EU, to sta predloga CCTB in CCCTB-direktive, in sicer prednosti ter slabosti obeh predlogov in njun vpliv na konkurenčnost EU.Type of material - master's thesis ; adult, seriousPublication and manufacture - Nova Gorica : [K. Žnidaršič], 2017Language - slovenianCOBISS.SI-ID - 2053187766
Author
Žnidaršič, Kristina, 1971-
Other authors
Dežman, Aljoša
Topics
davek od dohodka |
pravne osebe |
korporacije |
davčne utaje |
globalizacija |
magistrske naloge |
bolonjski program
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Library/institution |
City | Acronym | For loan | Other holdings |
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University Library of the New University, Ljubljana | Ljubljana | UKNU |
outside loan 1 cop.
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Žnidaršič, Kristina, 1971- | ![]() |
Dežman, Aljoša | 29283 |
Source: Personal bibliographies
and: SICRIS
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