Harmonizacija davka od dobička - splošne smernice v EU ter harmonizacija v Nemčiji, Avstriji in Italiji

The European Union faces problems stemming from the diversity of corporate tax rates as member states apply their individual national rates for corporate taxes. The main objectives of this paper are to outline the situation in the harmonization of corporate tax in the European Union, especially as regulated in Germany, Austria and Italy, and to establish the objectives for the introduction of a common consolidated corporate tax base in the European Union. This paper examines corporate tax and the issues related to the harmonization of corporate tax. This paper also focuses on characteristics of corporate tax in Germany, Austria and Italy. The objectives for introducing a common consolidated corporate tax base and harmonizing corporate tax play a significant role in all European Union member states.Evropska unija se sooča s problemom raznolikosti davčnih stopenj, saj vsaka država uporablja svoje stopnje za določevanje davka od dobička podjetij. Glavni namen prispevka je predstaviti stanje pri usklajevanju davka od dobičkav Evropski uniji, še posebej davčno ureditev v Nemčiji, Avstriji in Italiji, ter pokazati, kakšni so cilji uvedbe skupne konsolidirane davčne osnove. V prispevku sta obravnavana tudi davek od dobička in stanje pri uskladitvi davčnih prihodkov, osredotočamo pa se na značilnosti dohodnine v Nemčiji, Avstriji in Italiji. Cilj uvedbe konsolidirane davčne osnove in usklajevanje davka od dobička igrata pomembno vlogo v vseh državah članicah Evropske unije