Pomen uvedbe minimalnega davka od dohodkov pravnih oseb : magistrsko delo

Gorišek, Nik (author), Cirman, Andreja (mentor), Zaman Groff, Maja (member of the commission for defense), Mörec, Barbara (member of the commission for defense)

• Language: Slovenian
• Keywords: davki, davek od dohodka, davčna osnova, davčne olajšave, gospodarske družbe, pravna oseba, EU, Slovenija
• Work type: Master's thesis/paper
• Typology: 2.09 - Master's Thesis
• Organization: EF - School of Economics and Business
• Place of publishing: Ljubljana
• Publisher: N. Gorišek
• Year: 2025
• Number of pages: 1 spletni vir (1 datoteka PDF (III, 53 str.)
• PID: 20.500.12556/RUL-175037
• UDC: 336.22
• COBISS.SI-ID: 240856579
• Publication date in RUL: 14.10.2025

Secondary language

• Language: English
• Title: The importance of introducing minimum corporate income tax
• Keywords: taxes, income tax, tax base, tax reliefs, business corporations, legal entity, EU, Slovenia