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Projects / Programmes source: ARIS

Davčni status pravnih oseb 'De lege lata - de lege ferenda' (Slovene)

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Research activity

Code Science Field Subfield
5.05.00  Social sciences  Law   

Code Science Field
S000  Social sciences   
S110  Social sciences  Juridical sciences 
Keywords
legal persons, tax law, legal status
Evaluation (rules)
source: COBISS
Evaluation of bibliographic research performance indicators according to ARIS methodology
Citations Citations for bibliographic records in COBIB.SI that are linked to records in citation databases
source: WoS source: Scopus source: COBISS
Researchers (3)
no. Code Name and surname Research area Role Period No. of publications
1.  06414  PhD Peter Grilc  Social sciences  Head  2000 - 2002  0 
2.  06780  PhD Marko Ilešič  Law  Researcher  2000 - 2002  0 
3.  12049  PhD Miha Juhart  Law  Researcher  2000 - 2002  0 
Organisations (1)
no. Code Research organisation City Registration number No. of publications
1.  0583  University of Ljubljana - Faculty of law  Ljubljana  1627104  0 
Abstract
The taxation of business organisations generally falls into two basic patterns: (1) corporate taxation and (2) transparent taxation. Corporate taxation imposes a tax on the income of corporations, usually formed under special enabling legalisation, and also taxes the profits distributed to the stockholders. Transparent taxation or ''flow-thru'' taxation taxes an income derived by the legal entities directly to the owners. The corporate tax systems in different countries range from (1) classical systems to (2) complete integration systems of corporate and personal income level taxation on distributed profits. Other countries have some kind of limited form of integration (p.e. Slovenia). In the research project research-team will try to find out what are the main issues defining the tax-status of the legal persons in different (OECD and EU) legal systems. The result of the research project will be a suggestion for application of the research-find-outs in Slovenian legislation.
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