delo diplomskega projekta
Katja Novak (Author), Iztok Kolar (Mentor)

Abstract

Likvidnost predstavlja glavno nit poslovanja podjetja. Namreč likvidnost nam predstavlja sposobnost poravnave vseh obveznosti v določenem časovnem obdobju ob zapadlosti le teh. Davek na dodano vrednost se je do danes že povišal kar dvakrat, in sicer zadnja sprememba se je zgodila 1.7.2013. Za podjetja, zavezane za DDV je bila to velika spremema, ki bi lahko vplivala na likvidnost. V diplomskem projektu sem tako proučevala možnost, ali je vpliv povišanja davka na dodano vrednost imelo vpliv na družbe, ki trgujejo na Ljubljanski borzi. Najprej sem opisala in predstavila kaj je likvidnost, pomen DDV-ja in predstavila Lubljansko borzo. V empiričnem delu sem izračunala izbrane kazalnike posamezno za delniške družbe na Ljubljanski borzi in za posamezni kazalnik še povprečne vrednosti vseh podjetij na leto in na obdobje. Proučevala sem kazalnike za tri leta pred povišanjem DDV, od vključno leta 2010-2012 ter od vključno leta 2014-2016.

Keywords

davki;davek na dodano vrednost;DDV;likvidnost;kazalniki;borze;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [K. Novak]
UDC: 336.226.322
COBISS: 12901660 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Influence of increase VAT rate on company's liquidity at Ljubljana stock market
Secondary abstract: Liquidity is the main business line of the company. Namely liquidity represents the ability to settle all liabilities within a certain period of time upon expiry. Value added tax has raised two times, the last raise was at July 1, 2013. For companies, obligated for VAT this was a big change and that could have an influence on liquidity. In this thesis I examined the possibility of whether the influence of the increase in value added tax had an influence on companies trading on the Ljubljana Stock Exchange. First I described and presented what liquidity is, the significance of VAT and presented the Ljubljana Stock Exchange. In the empirical part I calculated the selected indicators individually for joint stock companies on the Ljubljana Stock Exchange and for the individual indicator, the average value of all companies per year and per period. I studied the indicators for three years before the increase of VAT, from including year 2010-2012 and from including year 2014-2016.
Secondary keywords: value added tax;liquidity;company's liquidity;VAT rate;economy;liquidity indicators;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 41 str., 6 str. pril.
ID: 10858962