Slovenski davčni sistem s poudarkom na DDV

delo diplomskega seminarja

Marjeta Nedelko (Author), Darja Boršič (Mentor)

Abstract

Država že skozi vso zgodovino pobira različne davke, ki jih spreminja in dopolnjuje. Potrebni so za nemoteno delovanje javnega sektorja. Če so davki prenizki oziroma prihaja do prevelikega trošenja javnega sektorja, prihaja do sprememb oziroma reform v zvezi z davki. To se zelo jasno kaže v trenutnem dogajanju v Republiki Sloveniji. V državni blagajni prihaja do primanjkljaja, zato bi radi znižali stroške državnih izdatkov, povišati pa želijo tudi davke, da bi zmanjšali primanjkljaj. Davek na dodano vrednost se je preoblikoval iz prometnega davka, kar so zahtevale države članice, kot pogoj vstopa v Evropsko unijo. Kasneje so ga obnavljali in posodabljali, kar pa se še vedno dogaja in verjetno se bo tudi v prihodnosti še kaj spremenilo.

Keywords

davki;obdavčenje;davčni sistemi;davčna stopnja;davčne olajšave;dohodnina;DDV;davek na dodano vrednost;

Data

Language:	Slovenian
Year of publishing:	2012
Source:	Trnovska vas
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Nedelko]
UDC:	336.22(497.4)
COBISS:	11208220
Views:	3288
Downloads:	517
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Slovenian tax system with emphasis on VAT
Secondary abstract:	Throughout the history the state has collected various sorts of taxes, which have been changed and complemented. These taxes are necessary for the public sector activities. If the tax is too low, and there are too many expenses in the public sector, the changes in the tax reforms are necessary. This is going on in Slovenia now. There is a deficit in the goverment budget, therefore they want to lower the expenses and increase taxes, to lower the deficit. Value added tax has been formed from sales tax, as required by other members of European Union as a condition for membership. Some changes have followed since the time it has been accepted. Later it has been renovated and upgraded and this is still happening and it will in the future.
Secondary keywords:	tax;tax base;tax rate;tax relief;tax register;tax code;income tax;value added tax;Slovenia.;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	48 str.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID:	1026406