diplomsko delo
Helena Jagodic (Author), Bojan Škof (Mentor)

Abstract

Pričujoča diplomska naloga je namenjena raziskovanju področja, ki davčnim zavezancem omogoča, da lahko v socialni stiski davčni organ zaprosijo za posebno pomoč v obliki odpisa, delnega odpisa, odloga in obročnega plačila davka. Ker gre sicer za zelo široko področje, je tema tega diplomskega dela osredotočena na zgolj fizične osebe, samostojne podjetnike posameznike in posameznike, ki samostojno opravljajo dejavnost. Pri vsakem institutu so opisane njegove značilnosti, merila, ki jih morajo zavezanci izpolnjevati, izjeme, ki jih določa zakonodaja, dodana je vloga, ki jo zavezanec naslovi na davčni organ, opisani so posebni primeri institutov, razvoj zakonodaje na tem področju skozi čas, v diplomski nalogi pa je obravnavana tudi sodna praksa, ki se je tekom let razvila na področju odpisa, delnega odpisa, odloga in obročnega plačila davka fizičnih oseb. S prijazno pomočjo Davčne uprave republike Slovenije je bila lahko k temu diplomskemu delu dodana tudi statistika obravnavanega področja za zadnjih nekaj let.

Keywords

davki;odpis;delni odpis;odlog;obročno plačilo davka;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [H. Jagodic]
UDC: 336.2(043.2)
COBISS: 4671275 Link will open in a new window
Views: 1450
Downloads: 171
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Other data

Secondary language: English
Secondary title: WRITE-OFF OR PARTIAL WRITE-OFF, DEFERMENT OR INSTALMENT PAYMENT OF TAX FOR INDIVIDUALS
Secondary abstract: This diploma work is focused on the exploration of a special tax field, which enables taxpayers who are in a social distress to submit an aplication for write-off or partial write-off, deferment or instalment payment of taxes, which they are obliged to pay. This is a very wide field, that also includes commercial entities, but this diploma work is only focused on individuals and private entrepreneurs. Features, criteria, exceptions, aplications, special cases of write-off or partial write-off, deferment or instalment payment of tax for individuals are described in this diploma work, and development of this special field of taxes, along with case law in Slovenia, concerning this topic, is enshrined in it. With the help of Tax Administration of the Republic of Slovenia, statistics fot the last couple of years, concerning this topic, is also added.
Secondary keywords: taxes;write-off;partial write-off;deferment;instalment payment of taxes;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 80 f.
ID: 8728882