Projects / Programmes
The legal aspects of the assesment with value-added tax in Slovenia in relation to European Union
| Code |
Science |
Field |
Subfield |
| 5.05.00 |
Social sciences |
Law |
|
| Code |
Science |
Field |
| S000 |
Social sciences |
|
value-added tax, accomodation, european harmonisation, tax reform, consumer taxation, the influence of VAT to other tax fields
Researchers (2)
| no. |
Code |
Name and surname |
Research area |
Role |
Period |
No. of publicationsNo. of publications |
| 1. |
04714 |
PhD Mirko Ilešič |
Law |
Researcher |
1998 - 1999 |
0 |
| 2. |
03222 |
PhD Franc Pernek |
Law |
Head |
1997 - 1999 |
0 |
Organisations (1)
Abstract
The introduction of the value-added tax into slovene tax system is bringing a lot of dilemma and problems. We are trying to find out about the negative and positive features of VAT on the basis of experiences in different foreign countries. The disposition is that VAT cannot be summarize completely institutionally and built into the slovene tax system, so we are trying to find out about the influences of certain tax features to different tax fields and what should necessarily been legaly changed or completed. These questions are being problematic also for the reason that Slovenia is a country in transition and that role is having a number of elements of previous consumer taxation which cannot be ignored.
