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Translated Title

Proposals for Tax Reform 2014

Please Note:

This article is in Slovenian.

Ivan Simič

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.

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