Projects / Programmes
Influence of the european union law on the slovene tax-law system
| Code |
Science |
Field |
Subfield |
| 5.05.00 |
Social sciences |
Law |
|
| Code |
Science |
Field |
| S110 |
Social sciences |
Juridical sciences |
| S140 |
Social sciences |
Public law |
| S141 |
Social sciences |
Fiscal law |
| S155 |
Social sciences |
European law |
law, tax law, financial law, law of EU
Researchers (9)
Organisations (1)
Abstract
National tax law as a distinct legal discipline is a phenomena of many-sided interest. The state at macro level is interested in the highest possible tax income of tax forms (regarding also neutrality and transparency of tax system) and on the other hand, the taxpayers at micro level are trying to rationalise the outcomes of this kind. All these interests are captured into legal norms, which are a material consequence of the fiscal-political decisions and which more or less systematically or chaotically, constitute the tax system. The national and the European tax-law system in the tax sphere are mostly reflecting the fiscal (economic) content - for that reason they have to adjust to these processes, sometimes simultaneously and sometimes ad hoc. Nomotechnically, a great number of new nominal parameters are arising this way, e.g. different tax exemptions, tax rates, tax credits and tax classes, which in their (many timers hidden) cedularity reflect political interests of short-term fiscal trade among political parties nationally and the interests of the EU supra-nationally.
The purpose of this fundamental research project is to research analytically and to emphasise those elements, which affect the restoring of a legally consistent and economically stable tax environment. The subject of the project is tax law as a specific legal discipline in the period of Slovene active accession to the EU. The project will include a discussion on indirect taxes for the reason of their great fiscal importance, but the discussion will include all the direct taxes as well.
The project research work will methodologically be based on the theoretic and structural analysis of the relevant elements of the tax system in general and on the primary and secondary EU legislation analysis. In the second part of the project a comparative analysis of the legal regulation will be made according to the relevant EU provisions in comparison with the sampled continental and precedent-legal models. The conclusions will be produced in de lege ferenda synthesis of the scientific results with the finding of new scientific ascertainment. The concluding part will be concentrated on the Slovene regulation of the research subject in the critical co-relation with the research results of the previous analysis. The project"s hypothesis will be reasoned in the interim reports, decisions and at the end of the project in synthetic results. Verification of the interim and final reports will be done in combination of deductive and inductive methods.
The fundamental research project aim is to establish legal consistency in the harmonised Slovene tax system after the accession to the EU. The fundamental aims of the project will be included in the answers to the following questions:
-Which constitutive of a legal order affect the formation of a harmonised national tax system
-Which are the legal-economic implications of the taxation of persons in Slovenia from the legal regulation of the European Union point of view
-How to increase the consistency of formal and material tax norms, establishing the tax system
-What is the direct and indirect use of European primary and secondary legislation in a national tax system
-How to perform simultaneous following of the Slovene tax system comparability with the systems of other Member States of the European Union;
-Which modern scientific findings of the tax law as a specific legal discipline may be used in short-, medium- and long term by the Slovene State while reforming and establishing a new tax system in the complex of the European Union
The project will last for three years, following the 01.02.2004.
Results will be disseminated on the scientific meetings and in the end on the scientific conference. Researchers will merge most important results in monographic publication, which will be published in the end of the project.
