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2009, br. 2, str. 139-158
Nepravična poreska konkurencija u Evropskoj uniji
Univerzitet u Kragujevcu, Pravni fakultet
Ključne reči: nepravična poreska konkurencija; kompanije; Evropska unija; Evropska komisija; OECD; kodeks ponašanja; projekat o nepravičnim poreskim režimima; poreske stope; poreska osnovica; dohodak; izbegavanje plaćanja poreza; zloupotreba prava; zajednička konsolidovana ko
Sažetak
Rad se bavi pitanjem nepravične poreske konkurencije, kao izrazito štetne pojave povezane sa globalizacijom privredne aktivnosti, i pronalaženjem najadekvatnijih mera za njeno sprečavanje. Razmatraju se aktivnosti Evropske komisije i OECD-a, počev od devedesetih godina XX veka do današnjih dana i mere koje svaka od ovih organizacija preduzima na sprečavanju daljeg pojavljivanja nepravičnih poreskih režima i otklanjanje, odnosno ublažavanje štetnih posledica njihovog postojanja.
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O članku

jezik rada: srpski
vrsta rada: članak
objavljen u SCIndeksu: 26.08.2009.