EF, Central Economics Library, Ljubljana (CEKLJ)
-
Dohodninska osnova v Sloveniji in nekaterih drugih državahŠkof, Bojan ; Kobal, AlešAvtorja v prispevku obravnavata obstoječo ureditev obdavčitve dohodka posameznikov z vidika davčne osnove. Pri tem izhajata iz kritičnih segmentov, ki rezultirajo v oblikovanju davčnega bremena. ... Pomembnost obravnavane problematike vidita avtorja predvsem v tem, da je področje obdavčitve posameznikov pomembno z dveh vidikov - tako z vidika države, saj so prihodki iz naslova dohodnine največji delež v strukturi neposrednih davkov, kit tudi zvidika posameznika, saj se s "previsokim" plačilom davka na dohodek neposredno zmanjšuje ekonomska moč davčnega zavezanca, upadajo varčevanje in investicije te davčne populacije itd. Zato mora biti to področje podrejeno stimulativni zakonski ureditvi, po drugi strani pa omogočajo dovolj izdatne proračunske prihodke. Vendar sta si obe navedeni zahtevi nasprotni, kar postavlja pred davčno teorijo, prakso in zakonodajalca kompleksen problem, ki ga poskuša vsaka država rešiti kar se da učinkovito, pri čemer se oblikujejo določeni skupni standardi, ki so značilni za večino sodobnih davčnih sistemov.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (Let. 25, št. 8, 1999, str. 1608-1630)Type of material - article, component partPublish date - 1999Language - slovenianCOBISS.SI-ID - 1626411
Author
Škof, Bojan |
Kobal, Aleš
Topics
davki |
dohodnina |
pravna ureditev |
Slovenija |
evropske države
source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (Let. 25, št. 8, 1999, str. 1608-1630)
Shelf entry
Permalink
- URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year | Impact factor | Edition | Category | Classification | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Select the library membership card:
If the library membership card is not in the list,
add a new one.
DRS, in which the journal is indexed
Database name | Field | Year |
---|
Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
---|---|
Škof, Bojan | 19470 |
Kobal, Aleš | 15693 |
Source: Personal bibliographies
and: SICRIS
Select pickup location:
Material pickup by post
Delivery address:
Address is missing from the member's data.
The address retrieval service is currently unavailable, please try again.
By clicking the "OK" button, you will confirm the pickup location selected above and complete the reservation process.
By clicking the "OK" button, you will confirm the above pickup location and delivery address, and complete the reservation process.
By clicking the "OK" button, you will confirm the address selected above and complete the reservation process.
Notification
Automatic login and reservation service currently not available. You can reserve the material on the Biblos portal or try again here later.
Subject headings in COBISS General List of Subject Headings
Select pickup location
The material from the parent unit is free. If the material is delivered to the pickup location from another unit, the library may charge you for this service.
Pickup location | Material status | Reservation |
---|
Reservation in progress
Please wait a moment.
Reservation was successful.
Reservation failed.
Reservation...
Membership card:
Pickup location: