Harmonizacija poreznih sustava u Europskoj uniji

master's thesis

• Title (english): The harmonization of tax systems in the European union
• Author: Antonija Škripač
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Martina Dragija (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu analizirani su porezni sustavi zemalja članica Europske unije i stupanj njihove međusobne usklađenosti te usklađenosti s poreznim propisima Europske unije. Komparacijom poreznih sustava zemalja članica utvrđene su brojne razlike koje ometaju četiri temeljne slobode na kojima je zasnovana Europska unija - slobodno kretanje osoba, roba, usluga i kapitala. U cilju sprječavanja diskriminacije na unutarnjem tržištu, Europska unija je pokrenula proces harmonizacije poreznih sustava koji se ogleda u njihovu približavanju. Harmonizacija poreza provodi se u području izravnih i neizravnih poreza. U području neizravnih poreza postignut je visok stupanj usklađenosti dok je područje izravnih poreza u puno manjoj mjeri harmonizirano.

Abstract (english)

The paper analyses tax systems of European union member states, their mutual compliance and compliance with the tax laws of the European union. Comparasion of the tax systems of the member states identified differences which interfere realisation of free movement of people, goods, services and capital. In order to prevent discrimination in the internal market, the European union has launched a process of harmonization of tax systems. The idea of harmonization is making the tax systems similar. The harmonization of taxes is carried out in the area of direct and indirect taxes. European union attained a high level of harmonization in area of indirect taxation while in the area of direct taxation level of harmonization is low.

• Keywords: Europska unija; porezi; porezna harmonizacija; harmonizacija izravnih poreza; harmonizacija neizravnih poreza
• Keywords (english): European union; taxes; tax harmonization; harmonization of direct taxes; harmonization of indirect taxes
• Language: croatian
• URN:NBN: urn:nbn:hr:148:705872
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-11-03 12:28:02