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Pogled na oporezivanje dobiti iz Europske Unije

Author

Listed:
  • Hrvoje Tadin

    (Hita d.o.o., Zagreb)

Abstract

U radu se razmatra porez na dobit u državama Europske Unije te porezna harmonizacija ili porezna konkurencija kod poreza na dobit. Države EU izgra?uju nadnacionalnu politi?ko-ekonomsku zajednicu s jedinstvenim unutarnjim tržištem te zajedni?kom nov?anom jedinicom eurom. Porezni sustavi država ?lanica EU kod poreza na dobit, u sadašnjoj su fazi me?usobno jako konkurentni što smanjuje mogu?nosti ve?e gospodarske suradnje me?u državama EU, te zahtijeva snažnije mjere porezne harmonizacije

Suggested Citation

  • Hrvoje Tadin, 2011. "Pogled na oporezivanje dobiti iz Europske Unije ," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 165-176.
    • Handle: RePEc:eff:ekoeco:v:18:y:2011:i:1:p:165-176
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    More about this item

    Keywords

    Europska Unija; porez na dobit; harmonizacija poreza.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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