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master's thesis
POREZNA KONKURENCIJA UNUTAR DRŽAVA ČLANICA EU
diplomski rad
2020. urn:nbn:hr:124:217268
Pfeiffer, Julija
University of Split
Faculty of economics Split

Cite this document

Pfeiffer, J. (2020). POREZNA KONKURENCIJA UNUTAR DRŽAVA ČLANICA EU : diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:217268

Pfeiffer, Julija. "POREZNA KONKURENCIJA UNUTAR DRŽAVA ČLANICA EU : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:217268

Pfeiffer, Julija. "POREZNA KONKURENCIJA UNUTAR DRŽAVA ČLANICA EU : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:217268

Pfeiffer, J. (2020). 'POREZNA KONKURENCIJA UNUTAR DRŽAVA ČLANICA EU : diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:217268

Pfeiffer J. POREZNA KONKURENCIJA UNUTAR DRŽAVA ČLANICA EU : diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:124:217268

J. Pfeiffer, "POREZNA KONKURENCIJA UNUTAR DRŽAVA ČLANICA EU : diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:217268

Metadata
TitlePOREZNA KONKURENCIJA UNUTAR DRŽAVA ČLANICA EU : diplomski rad
AuthorJulija Pfeiffer
MentorNikša Nikolić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovaj Diplomski rad analizira poreznu politiku koja se želi provesti u samoj Europskoj Uniji, kao i neusklađenost samih država Unije po tom pitanju. Problem porezne konkurencije, te njeni pozitivni, ali i negativni efekti su predmet istraživanja nekih znanstvenika. Njeni pozitivni učinci se ogledaju kroz povećanu mobilnost stanovništva, izravna ulaganja kapitala i smanjenje nezaposlenosti, dok se negativni efekti ispoljavanju kroz suboptimalnu razinu oporezivanja i sl. Smatra se da bi porezna harmonizacija anulirala negativne efekte porezne konkurencije, te svojom usklađenosću dovela porezni sustav EU u stanje ravnoteže. Naravno, na takvu moguću poreznu legislativu će se vjerojatno morati još dugo pričekati, jer, iako se radi o monetarnoj Uniji zemalja članica, također se radi i o potpuno različitim državama, sa različitim društvenim uređenjima i različitim stupnjevima ekonomskog razvoja. Ovaj rad odgovara i na postavljenu hipotezu, odnosno pitanje može li harmonizacija porezne politike unutar EU poništiti, ili barem minimizirati, negativne efekte porezne konkurencije.
Abstract (english)
This Thesis analyzes the tax policy that is to be implemented in the European Union itself, as well as the inconsistency of the Union countries themselves in this regard. The problem of tax competition, and its positive and negative effects are the subject of research by some scientists. Its positive effects are reflected through increased mobility of the population, direct investment of capital and reduction of unemployment, while the negative effects are manifested through the suboptimal level of taxation etc. It is believed that tax harmonization would nullify the negative effects of tax competition, and bring the EU tax system into balance with its harmonization. Of course, such possible tax legislation will probably have to wait a long time, because, although it is a monetary union of member states, there are also a completely different countrys, with different social systems and different levels of economic development. Thesis also answers the hypothesis, the question of whether the harmonization of tax policy within the EU can eliminate, or at least minimize, the negative effects of tax competition.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:217268
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-09-01 08:34:04