diplomsko delo
Andrej Arnečič (Author), Andreja Primec (Mentor)

Abstract

Pri pobiranju davkov veliko vlogo igra davčna izvršba oz. izterjava. Davki v današnjem času v veliki meri namreč temeljijo na prostovoljnem plačevanju davčnih zavezancev. Podjetja, samostojni podjetniki in druge osebe, kot npr. kulturni delavci, osebe, ki opravljajo kmetijsko dejavnost, osebe s statusom športnika, uporabniki nepremičnin, zavezanci za DDV, prodajalci nepremičnin, osebe, ki dedujejo, prejemniki daril, itd., z opravljanjem dejavnosti ali posameznih dejanj postanejo zavezanci za davek. V primeru, da le-tega pravočasno ne poravnajo, se sproţi postopek davčne izvršbe, z namenom pokritja davčnega dolga v čim krajšem času v čim večjem obsegu dolga.

Keywords

davčna uprava;davčni dolg;izterjava;izvršilni postopek;izvršba;zakonodaja;prednost;slabosti;mednarodne primerjave;Slovenija;Avstrija;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [A. Arnečič]
UDC: 343.359.2
COBISS: 11674140 Link will open in a new window
Views: 1482
Downloads: 189
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Other data

Secondary language: English
Secondary title: Advantages and disadvantages of tax enforcement in the Republic of Slovenia
Secondary abstract: In tax collection is playing tax execution an important role. Nowadays taxes are largely based on voluntary payment of taxpayers. Companies, entrepreneurs, and others, such as cultural workers, persons engaged in agricultural activity, having the status of an athlete and users of real estate subject to VAT, sellers of real estates, people who inherit, recipients of gifts, etc., became be liable for tax payment based on their actions. In the event that taxes are not settled on time, it triggers the tax enforcement process in order to cover the tax debt in the shortest possible time to the fullest extent of the debt.
Secondary keywords: tax administration;tax enforcement;tax renforcement in Austria;creditor;debtor;enforcement proceedings;tax enforcerer;tax debt;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 44 str.
ID: 8728150