From the content
In the editorial board of journal Pravnik, we strive to ensure that different areas of law are represented in individual issues of the magazine, while at the same time, the criteria for publication in an individual issue is also the topicality of the discussed topic.
Number 5-6/2016
Tax Base
Author: PODLIPNIK, Jernej
|
Categorie:
The author deals with tax base which is one of the basic legal institutes of tax law. For the analysis the author uses a definition from German Fiscal Code (Ger. Abgabenordnung) and theoretical views of authors in the states that were a part of former Yugoslavia, since Slovenian legislator has not prescribed a general definition of tax base
More...