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Namen magistrskega dela je bil analizirati ekonomske koristi evropskih integracijskih procesov. Na tem področju še vedno obstaja vrzel v raziskavah, ki naslavljajo specifične koristi držav v sklopu ekonomskih integracijskih procesov enotnega trga EU. Raziskava se osredotoča na analizo gospodarskih koristi Slovenije kot majhne države v sklopu evropske integracije in primerja učinke s Poljsko, ki je merilo velike države. V kontekst je zajeta primerjava učinkov in koristi dveh članic, ki sta se pridružili EU leta 2004. Sklepamo, da gospodarska integracija vrši različne učinke glede na posamezno državo, kjer je velikost ena glavnih determinant teh učinkov, predvsem zaradi težnje majhnih držav k večji gospodarski odprtosti. Analiza temelji na modelu Solow-Swan gospodarske rasti, ki služi kot teoretični in empirični okvir za izdelavo raziskave. Uporabljeni so bili ekonometrični panelni podatki za obdobje 1995–2018, ki smo jih analizirali s pomočjo metode multiple linearne regresije v programu IBM SPSS. Ugotovitve prikazujejo večje koristi Slovenije od vstopa v enotni trg v primerjavi s Poljsko. To namiguje, da je enotni trg dejansko koristen kot ekonomsko zavetje za majhne države, prek katerega je možno ustvariti relativno večje koristi v primerjavi z velikimi državami. Snovalci gospodarskih politik se lahko zanesejo na rezultate vpliva zunanjih gospodarskih šokov in pripravijo ustrezne preventivne ukrepe ter državne mehanizme za preprečitev drastičnega upada gospodarske rasti. Ugotovitve lahko koristijo za razvoj investicijskih in usmeritvenih gospodarskih politik Slovenije v sklopu mednarodnega sodelovanja in njenega stališča znotraj EU. Navsezadnje bo raziskava pripomogla tudi pri osveščanju širše javnosti glede pomembnosti vključenosti v EU in enotni trg. The master's thesis analyses the economic benefits of European integration processes. There is still a gap in this research field, especially in addressing the benefits of economic integration processes of the EU's single market. The research analyses the economic benefits of Slovenia as a small state in the context of European integration and compares the effects with those of Poland, which serves as a benchmark of a large country, that also joined the EU in 2004. We conclude that economic integration affects countries differently, where size is one of the main determinants of the effects, mainly due to small countries’ tendency towards economic openness. The Solow-Swan model of economic growth serves as a theoretical and empirical framework for the research. Econometric panel data for the period between 1995 and 2018 was analysed using the multiple linear regression method in IBM SPSS software. The findings show greater benefits for Slovenia since entering the single market compared to Poland. This suggests that the single market is useful as an economic shelter for small states. Economic policy makers can rely on these results to anticipate the impact of external economic shocks and devise preventive measures and national mechanisms to avoid decline in economic growth. The findings can be used in development of Slovenia's investments and economic policies in the context of international cooperation and its position within the EU. Last but not least, the research also contributes to increased consciousness among the public regarding the importance of EU involvement and the single market.

E-health is, in many European countries, one of the health care areas that are in the fastest development, due to the endeavor to apply modern information and communication technologies for the purpose of meeting the needs of citizens, patients, health professionals and the health policy creators. E-health potentials are virtually endless and can reach from the delivery of health information and health control over the internet, through on- line consultations, issuing of drugs through electronic devices, till robotised surgeries or care of elderly population. European Union works actively in this field through different conventions and directives related to the patients’ rights in cross-border healthcare, but also protection of individuals with regard to the processing of personal data. One of the most recent and important documents in this field was Working Document 01/2012 on epSOS (Article 29 Data Protection Working Party), which was enacted January, 2012, and which was the basis for so-called epSOS project that has been implemented from July 1, 2008 till June 31, 2014. The main objective of epSOS project is to shape, establish and evaluate the infrastructure of services which would enable the crossborder operability between the system of electronic health documentation in Europe. epSOS project aims to develop practical frame for e-health and information-communication infrastructure that would be basis for the safe access to the information on patients' health, in the different European health systems.

V magistrski nalogi analiziram proces harmonizacije na področju davka na dodano vrednost v Evropski uniji. Od uvedbe davka na dodano vrednost je bila obdavčitev prometa blaga in storitev po načelu namembne države zamišljena kot začasna rešitev in Evropska komisija si je ves čas prizadevala za prehod na obdavčitev po načelu države porekla. S tem bi bili izpolnjeni pogoji za polno delovanje notranjega trga, kjer bi bil promet blaga in storitev med državami članicami obdavčen na enak način kot promet na nacionalnem trgu. Za vzpostavitev resničnega notranjega trga EU je potrebno končati prehodno obdobje, ki je še vedno v veljavi. Uvedba dokončnega sistema davka na dodano vrednost v skladu z načelom države porekla zahteva večjo stopnjo usklajenosti v strukturi in višini davčnih stopenj med državami. Evropska komisija je vedno trčila na kar močan odpor držav članic na vse predloge za zmanjšanje razlik v nacionalnih davčnih sistemih. Podrobno je analizirana kompleksnost pravnih predpisov, na katerih temelji prehodna ureditev, ki dopušča državam članicam nadaljevanje uporabe številnih izjem, ki odstopajo od splošnih pravil in niso združljiva s temeljnimi cilji notranjega trga. V zaključnih ugotovitvah je analizirana možnost, da bo dokončna ureditev davka na dodano vrednost sploh uveljavljena in če, kakšna bo lahko končna različica te ureditve. This Masters thesis examines the harmonization process of value added tax in the European Union. Since the introduction of VAT, the taxation of supplies of goods and services on the destination principle have been envisaged as a temporary solution and the European Commission has all the time been seeking the solution for shifting to the taxation, based on the origin principle. This would facilitate the full functioning of the internal market, where trading transactions of goods and services between Member States would be applied in the same way as the one on national market. For the establishment of EU internal market it is essential to end the transitional period, which is still in force. Introduction of definitive VAT system, based on the origin principle, requires a greater degree of harmonization in the structure and the level of tax rates between the Member States. The European Commission has always been facing with strong opposition from Member States on various proposals to reduce differences between national tax systems. The transitional regime’s legal provisions complexity, have been accurately examined. This existing system, allows Member States to continue the use of a number of exemptions that deviate from the general rules and are not compatible with the fundamental objectives of the internal market. In the concluding observations, I am examining the possibility that the definitive VAT regime could be implemented at all, and what will be the final version of such a regime.

V svojem diplomskem seminarju se bom osredotočila predvsem na davčno harmonizacijo v Evropski uniji in kakšna je njena definicija. Poiskala bom prednosti in slabosti davčne harmonizacije. V nadaljevanju bom raziskovala tudi področje harmonizacije treh davkov, kjer bom podrobneje predstavila harmonizacijo davka na dodano vrednost, harmonizacijo davka na dohodek pravnih oseb in harmonizacijo davka na dohodek fizičnih oseb. Na kratko bom opisala različne sisteme obdavčevanja dohodnine v Evropski uniji in teoretične ter zakonske osnove za harmonizacije davka na dohodke. Diplomski seminar bo zajemal tudi mnenja in polemike številnih teoretikov in ekonomistov, ki so se opredeljevali za ali proti harmonizaciji davkov v območju Evropske unije. In my diploma seminar I will focus mainly on tax harmonization in European Union and what is its definition. I will also search for the advantages and disadvantages of tax harmonization. I will also explore the field of the harmonization of three taxes, where I will present in details the harmonization of value added tax, the harmonization of tax on corporate income and the harmonization of tax on personal income. I will briefly review the different taxation of personal income tax in the European Union and the theoretical and legal basis for the harmonization of income tax. Diploma seminar will also include opinions and polemics many theorists and economists declaring themselves for or against the harmonization of taxes in the European Union.