Article Title
Translated Title
Proposals for Tax Reform 2014
Please Note:
This article is in Slovenian.
Ključne besede
proračun, davki, davčna reforma, davek na dodano vrednost
Keywords
budget, taxes, tax reform, value added tax
Povzetek
Davčne prihodke bo mogoče povečati le s spodbudno, dobro načrtovano davčno politiko, širitvijo davčne osnove in povečanjem števila davčnih zavezancev. Slovenija ima glede na svoj geostrateški položaj, znanje in sposobnosti velike možnosti, da s spodbudno in preprosto davčno zakonodajo postane privlačna za številne davčne zavezance.
Abstract
Tax revenues can be increased only by stimulative and well planned fiscal policy, widening of tax basis and increasing the number of taxpayers. Considering the facts that good geostrategic location, skills and competence are present, Slovenia has a high potential to become atractive residing country of many taxpayers, if it offers supportive and simple tax jurisdiction.
Recommended Citation
Simič, I. (2012). Predlogi za davčno reformo 2014. Economic and Business Review, 14(5). https://doi.org/10.15458/2335-4216.1213
