diplomsko delo
Petra Malajner (Author), Lidija Hauptman (Mentor)

Abstract

Diplomsko delo obravnava sistem obdavčitve obnovljivih in neobnovljivih virov energije. Predstavljene so možnosti pridobitve ekoloških subvencij za obnovljive vire energije in morebitne davčne olajšave. Zakoni v Sloveniji ne predvidevajo davčnih olajšav za energente, razen za raziskave in razvoj. Spodbude so možne v obliki subvencij, ki jih podeljuje Ekosklad in investiranja iz zasebnega sektorja. Ekosklad podeljuje nepovratna finančna sredstva in kredite s subvencionirano obrestno mero. Za obnovljive vire energije ni predvidenih nobenih obdavčitev, razen DDV. Za neobnovljive vire energije imamo obdavčitev ogljikovega dioksida, trošarine in davek na dodano vrednost. Država s temi davki oblikuje cene posameznih energentov in določa njihovo višino ter tako oblikuje porabo določenega energenta. Opredeljene so tudi različne teorije energetskih davkov, kot sta Pigujev in Coasejev model energijskih davkov. V kjotskem protokolu je uporabljen Coasejev model obdavčitve, ki ni prinesel veliko izboljšanja, zato se spet obračajo k Pigujevemu modelu. Na koncu diplomskega dela je podana kritična ocena slovenske obdavčitve energentov in subvencij za obnovljive vire.

Keywords

davki;obdavčenje;obnovljivi viri energije;energija;EU;primerjave;subvencije;energetski viri;trošarine;davek na dodano vrednost;ekologija;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [P. Malajner]
UDC: 336.221:502/504
COBISS: 10329884 Link will open in a new window
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Downloads: 268
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Other data

Secondary language: English
Secondary title: Taxes on renewable and non-renewable energy sources
Secondary abstract: This diploma work deals with the taxation system of renewable and non renewable energy sources. It presents the possibility of obtaining organic subsidies for renewable energy and possible tax relief. Law in Slovenia does not provide tax incentives for energy, except for research and development. The facilities are only possible in the form of grants awarded by the Eco Fund. It grants non-repayable founds and loan interest rate subsidies. There is not provided any taxsation for renewable energy, excluding VAT. For non-renewable energy sources we have carbon dioxide tax, excise and value added tax. With these taxes country form the individual prices of energy and defines their level and thereby establish an energy consumption. I have also identified various theories such as energy taxes such as Pigou and Coase model of energy taxes. The Kyoto Protocol is used Coase model of taxation which is not brought much improvement. Therefore they are turning back to Pigou model.
Secondary keywords: taxsation;subvention;VAT;renewable and non renewable energy;excise;pollution.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 64 str.
Keywords (UDC): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;mathematics;natural sciences;naravoslovne vede;matematika;the environment and its protection;varstvo okolja;environmental science;conservation of natural resources;threats to the environment and protection against them;ekologija;varstvo naravnih virov;ogrožanje okolja in njegovo varstvo;
ID: 1011056