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Title:Evropska fiskalna unija – naslednja stopnja? : diplomsko delo
Authors:ID Klinec, Valerija (Author)
ID Avbelj, Matej (Mentor) More about this mentor... New window
Files:.pdf RAZ_Klinec_Valerija_i2021.pdf (587,03 KB)
MD5: 412787DA3AF01EBB7F31A3D9C6537469
 
Language:Slovenian
Work type:Final reflection paper
Typology:2.11 - Undergraduate Thesis
Organization:EVRO-PF - Nova Univerza - European Faculty of Law
Abstract:V diplomski nalogi skušamo ugotoviti, ali obstaja možnost, da so različni davki, še posebej tisti digitalne dobe, povod za naslednjo stopnjo integracije EU ali nasprotno – ali je ideja fiskalne unije še daleč od realnosti. Prva ovira na področju davkov v EU je ta, da to predstavlja eno izmed zadnjih področij, kjer države članice odločajo s soglasjem in ne s kvalificirano večino. V zadnjih letih sta največ pozornosti pridobila davek na digitalne storitve in davek od dohodkov pravnih oseb v zvezi s pomembno digitalno prisotnostjo. Predlogi so bili sicer leta 2021 umaknjeni s sporočilom Evropske komisije. Dva glavna politična izziva te dobe sta, kje obdavčiti ter kaj. Diplomska naloga nas skozi zgodovinsko, raziskovalno ter primerjalno metodo popelje do odgovora, da je verjetnost, da bi davki digitalne dobe predstavljali povod za naslednjo stopnjo integracije, trenutno nizka. Sistem odločanja s soglasjem države članice še vedno izkoriščajo sebi v prid in v škodo enotnega trga. Čeprav obstajajo točke, strinjanja, tudi glede davkov digitalne dobe, želja po skupnem proračunu, ki bi »nadomestila« vse nacionalne, še ni bila jasno izražena, prav tako pa bi bil proces vzpostavljanja takšnega »sistema« kompleksen. Se pa države članice povezujejo na drugačne načine. Pri tem je seveda pomembno tudi mnenje evropskih državljanov. Na področju davkov je potrebna posebna pozornost, saj je obdavčitev bistvena za delovanje družbe. Je ključni instrument javne politike – glavni vir prihodkov vlad.
Keywords:evropska fiskalna unija, integracija, davki, digitalna doba, enotni trg
Place of publishing:Nova Gorica
Place of performance:Nova Gorica
Publisher:[V. Klinec]
Year of publishing:2021
Year of performance:2021
Number of pages:1 spletni vir (1 datoteka PDF (51 str.))
PID:20.500.12556/ReVIS-8709 New window
COBISS.SI-ID:98656003 New window
UDC:341(043.2)
Note:Dipl. delo 1. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 9. 1. 2022;
Publication date in ReVIS:24.02.2022
Views:1440
Downloads:127
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Secondary language

Language:English
Abstract:In the dissertation we are trying to find out whether there is a possibility that taxes, especially in the digital age, are the reason for stepping into the next stage of EU integration or vice versa – if the idea of a fiscal union is still far from reality. The first obstacle in taxation field in the European Union is that it is one of the last areas where member states decide by consensus and not by qualified majority. In recent years digital services tax and corporate taxation of a significant digital presence got most of attention. These proposals were withdrawn in 2021 with the Communication from the European Commision. The two main political challenges of this era are where to tax and what. Through research, historical and comparative method, the dissertation leads us to the conclusion that the probability, that the taxes of the digital age would be the next reason for the next stage of integration, is currently low. The Member States exploit the consensus decision-making system to their advantage and to the detriment of single market. Although there are points of agreement, including on taxes of the digital age, the desire for a common budget to replace all national ones has not been clearly expressed yet. Also the establishment process of such a system would be complex. However, they connect in different ways. Furthermore, the general opinion of european citizens is also important. The field of taxes requires special attention, as taxation is essential for the operation of society. It is a key instrument of public policy - the main source of government revenue.


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