Računovodske in davčne posledice naravnih nesreč

magistrsko delo

Nika Janša (Author), Lidija Hauptman (Mentor)

Abstract

Živimo v času, ko so zaradi klimatskih in drugih sprememb naravne nesreče vse bolj pogoste. Podnebni scenariji kažejo, da bodo v Sloveniji zaradi globalnih podnebnih sprememb prihodnja desetletja toplejša, vse več bo poplav in skrajnih vremenskih pojavov, na kar se moramo pripraviti. Lahko rečemo, da je Slovenija globalno slabo pripravljena na podnebne spremembe, okolijski ukrepi pa bodo še naprej pomanjkljivi oziroma celo okolju škodljivi. Hkrati pa se bodo posledice naravnih nesreč kazale v obliki nastale škode v gospodarstvu, kmetijstvu in drugod. Naravne nesreče povzročijo škodo v Sloveniji skoraj vsako leto. Posledice naravnih nesreč je treba odpraviti v najkrajšem možnem času in tako preprečiti nastanek dodatne škode. V gospodarstvu je ključnega pomena kakovostna obnova, ki je sicer nekoliko dražja, vendar učinkovitejša. Pravni sistem v Sloveniji omogoča učinkovito pomoč gospodarstvu v primeru naravne nesreče. Sredstva v prvem interventnem ukrepu se dodelijo v prvih mesecih po nastanku nesreče. Drugi interventni ukrep sredstva dodeli na podlagi Zakona o odpravi posledic naravnih nesreč, vendar je postopek nekoliko daljši, saj sredstva niso takoj na voljo. Kljub nastali škodi in z njo povezanimi odhodki, je lahko poslovni izid iz poslovanja pozitiven, saj lahko posamezniki ter podjetja nastalo škodo zavarujejo, prav tako pa jim na pomoč priskoči država. Poplave, žled in neurja s točo so višje sile, ki v nekaterih primerih dovoljujejo posebno davčno obravnavo. Hkrati pa so naravne nesreče eno izmed meril za odobritev odpisa, delnega odpisa, odloga ali obročnega plačila davka. Ker želimo raziskati naravne nesreče in njihov vpliv na okolje v skupini Impol 2000, d. d., bomo v podjetju skušali dobiti informacije o skrbi za okolje in o načrtih za prihodnost glede zmanjšanja negativnih vplivov na okolje. Zanimalo nas bo predvsem, kako obravnavajo naravne nesreče v podjetju in kako poteka odprava posledic naravnih nesreč.

Keywords

naravne nesreče;posledice;škoda;računovodski izkazi;davki;tveganje;državna pomoč;

Data

Language:	Slovenian
Year of publishing:	2021
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	N. Janša
UDC:	657:504.4
COBISS:	74986243
Views:	409
Downloads:	38
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Accounting and tax implications of natural disasters
Secondary abstract:	We live in the time when due to climate and other changes natural disasters occur more and more often. Due to global climate changes, climate scenarios indicate warmer and warmer decades in Slovenia, there will be more floods and extreme climatic events, which we need to be prepared for. We may say that Slovenia is globally badly prepared for climate changes, environmental measures remain insufficient or even harmful for the environment respectively. At the same time, implications of natural disasters will be shown in the form of arisen damages in economy, agriculture and elsewhere. Natural disasters cause damage in Slovenia almost every year. The consequences of natural disasters need to be eliminated in the shortest time possible and in this way the occurrence of additional damage prevented. Key in economy is quality renovation which is somewhat more expensive but more efficient. Legal system in Slovenia enables effective help to economy in the event of a natural disaster. Resources in the first intervention measure are allocated in the first months after the disaster. The second intervention measure allocates resources based on Natural Disaster Recovery Act, however, the procedure is somewhat longer as resources are not available immediately. Despite the arisen damage and associated expenses, the operating profit and loss can be positive, as individuals and companies can insure the damage and the state helps them as well. Floods, sleet and hail storms are force majeure which in some cases allow a special tax treatment. At the same time, natural disasters are one of the criteria for granting a write-off, a partial write-off, a deferral or a tax payment in installments. As we wish to research natural disasters and their influence on environment in the group Impol 2000, we will try to gain information on the environmental care in the company and on the future goals regarding the lowering of negative influences on the environment. We will focus mainly on the encounter with natural disasters in the company and the course of eliminating the implications of natural disasters.
Secondary keywords:	natural disasters;damage;accounting implications;tax implications;risk;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 65 str.
ID:	12576469