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Projects / Programmes source: ARIS

Prilagoditev slovenskega davčnega sistema davčnemu sistemu EU- s posebnim poudarkom na obdavčitvi korporacij, dobička in dohodnini (Slovene)

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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 (rules)
source: COBISS
Evaluation of bibliographic research performance indicators according to ARIS methodology
Citations Citations for bibliographic records in COBIB.SI that are linked to records in citation databases
source: WoS source: Scopus source: COBISS
Researchers (5)
no. Code Name and surname Research area Role Period No. of publications
1.  14553  PhD Rafael Cijan  Law  Researcher  2000 - 2001  334 
2.  15693  PhD Aleš Kobal  Law  Researcher  2000 - 2001  267 
3.  01750  PhD Ervin Maurič  Economics  Researcher  2000 - 2001  69 
4.  03222  PhD Franc Pernek  Law  Head  2000 - 2001  725 
5.  19470  PhD Bojan Škof  Law  Researcher  1999 - 2001  544 
Organisations (1)
no. Code Research organisation City Registration number No. of publications
1.  0592  University of Maribor, Faculty of Law  Maribor  5089638015  11,327 
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.
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