delo diplomskega projekta
Maja Petek (Author), Lidija Hauptman (Mentor)

Abstract

Pričujoč diplomski projekt analizira davek na motorna vozila v Republiki Sloveniji. Slovenska ureditev je primerjana z ureditvijo tega davka v Nemčiji, na Danskem in na Finskem. Motorna vozila v teh državah so ob nakupu obdavčena z davkom na dodano vrednost, poleg tega pa še z davkom na motorna vozila. Davek se plačuje od prometa novih in tudi rabljenih vozil ter drugih rabljenih cestnih motornih vozil, za katere je obvezna registracija, če od njihovega prometa ni bil obračunan davek na dodano vrednost. Med primerjanimi obdavčitvami vozil izstopa Danska, kjer so motorna vozila obdavčena z najvišjimi stopnjami, saj je potrebno ob nakupu novega motornega vozila poleg davka na dodano vrednost, plačati še davek na registracijo vozila, ki se plača samo enkrat ob nakupu vozila in še letni zeleni davek, ki se plačuje vsako leto. Sledi Nemčija, ki izstopa z veliko nižjimi davčnimi stopnjami v primerjavi obravnavanih držav. Ne glede na to, da je primarni cilj precej visokih obdavčitev motornih vozil polnjenje državnih proračunov, se vseeno kaže težnja držav, da bi z reformo zakonodaje spodbudile večjo uporabo javnih potniških prevozov ali nakup vozil, ki imajo nizke emisijske vrednosti, in so ocenjene z najvišjimi EURO standardi ali pa vozil na električni pogon.

Keywords

motorna vozila;obdavčenje;davki;davek na dodano vrednost;standardi;mednarodne primerjave;Slovenija;Nemčija;Danska;Finska;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Petek]
UDC: 336.226.332
COBISS: 13147420 Link will open in a new window
Views: 798
Downloads: 104
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Other data

Secondary language: English
Secondary title: ǂThe ǂcomparison of motor vehicle tax in Slovenia, Germany, Denmark and Finland
Secondary abstract: The present diploma project analyzes the motor vehicle taxation in the Republic of Slovenia. The regime in Slovenia is being compared to the tax regulations in Germany, Denmark and Finland. Motor vehicles in this countries are subject to value added tax at the purchase and motor vehicle tax in addition. The tax is paid from the sale of new and used vehicles and other used road motor vehicles. Among the comparable tax exemptions, Denmark stands out because of very high taxation on motor vehicles. When buying a vehicle in Denmark the value added tax, registration tax and the green owner tax have to be paid. On the other hand, Germany stands out with lower tax rates than all other considered countries. Despite the fact that the primary aim is filling the state budget, there is a tendacy to reform the laws in order to promote the bigger use of public transports, the purchase of vehicles with low emission values and highest EURO standards or thex are either electrically powered.
Secondary keywords: motor vehicle tax;motor vehicles;value added tax;registration tax;EURO standards;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 40 str., 6 str. pril.
ID: 10949374